2003 (12) TMI 632 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT NEW DELHI heard a case where duty demand was raised based on Coca Cola price discrepancy in Varanasi. The appellant argued that the demand cannot be generalized due to sales at different rates. The Tribunal found the case arguable, exempted pre-deposit due to financial hardship, and granted stay of recovery. Appeals scheduled for hearing on 11th February, 2004.