1997 (2) TMI 279 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi granted waiver of pre-deposit amounting to Rs. 39,54,672/- in a Stay Application. The appellants disputed classification and claimed exemption under Notification No. 167/86 for manufacturing toys without power. The Tribunal found a prima facie case to dispense with pre-deposit based on the grounds and submissions made. The waiver was granted, and recovery stayed.