2008 (7) TMI 718 - AT - Central Excise

Summary

The appellate tribunal allowed the application for waiver of pre-deposit and stay of recovery in a case involving differential duty on "Isopropyl Alcohol (weak)" due to exclusion of container cost in assessable value. The tribunal found no evidence that the item is excisable, leading to waiver of pre-deposit and stay of recovery for duty and penalty amounts.