1997 (6) TMI 219 - AT - Central Excise

Summary

The judgment concerns an application for waiver of pre-deposit of duty and penalty. The dispute is regarding whether certain goods should be considered inputs for duty credit. The applicant argues the goods are refractory materials, while the department contends they are foundry fluxes. The Tribunal finds in favor of the applicant, stating there is a strong prima facie case for waiver of deposit due to lack of evidence of non-compliance with rules. The deposit of duty and penalty is dispensed with.