2005 (2) TMI 186 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi heard an application by M/s. Jaypee Rewa Plant for waiver of pre-deposit of Central Excise duty and penalty. The company argued that the waste product in question is mixed oil sludge, not subject to duty as no manufacturing activity occurred. The tribunal stayed the recovery of duty and penalty pending appeal, finding a strong case in favor of the company.