1997 (12) TMI 242 - AT - Central Excise

Summary

The stay petition was filed to waive pre-deposit of duty amounting to Rs. 7,93,262. The appellants, a 100% Export Oriented Unit, claimed duty benefit on cement under Notification No. 1/95, but it was rejected as cement was not covered as capital goods in the notification. The appeal was rejected, and the stay petition was disposed of accordingly.