2009 (2) TMI 593 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Chennai heard an application for waiver of predeposit of duty and penalty. The demand was confirmed due to the use of Die Blocks and Inserts for manufacturing capital goods. The waiver was granted based on a strong prima facie case and conflicting Tribunal decisions. Pre-deposit of duty and penalty was waived, and recovery stayed pending appeal.