1995 (2) TMI 233 - AT - Central Excise

Summary

The judgment pertains to applications for dispensing with pre-deposit of duty demand of Rs. 2,89,427/- and Rs. 6,279. The issue was regarding the eligibility of the applicants for exemption under Notification No. 175/86 for their second unit. The Tribunal found prima facie merit in the applicants' case based on previous approvals and subsequent SSI Certificate endorsement, granting waiver of pre-deposit and stay of recovery.