1988 (7) TMI 172 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the Appellants, waiving the requirement to deposit Central Excise duty and penalty until the appeal is disposed of. The show cause notice issued by the Superintendent of Central Excise was found to be illegal due to contravention of Section 11-A of the Central Excises & Salt Act, 1944. The legal ground raised by the Appellants was considered valid.