2009 (11) TMI 810 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT Chennai heard a case regarding pre-deposit of duty and penalty imposed on an assessee for denying benefits under Notification No. 64/95-C.E. The benefit was denied on the grounds that goods were not supplied to the Indian Navy. However, the Tribunal waived the pre-deposit and stayed the recovery pending appeal as a prima facie case was made out based on the language of the Notification.