1995 (10) TMI 125 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi heard an appeal regarding waiver of pre-deposit of duty and penalty. The appellant argued that the duty demand was based on conjecture and not sustainable. The Departmental Representative defended the Collector's decision to adopt the figure of 1000 units. The Tribunal found that production norms were not fixed and granted waiver of pre-deposit of duty and penalty pending appeal. (Case: 1995 (10) TMI 125 - CEGAT, New Delhi)