1998 (10) TMI 229 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi considered an application for waiver of pre-deposit of Central Excise duty amounting to Rs. 7,58,773. The dispute was regarding the inclusion of advertisement expenses incurred by dealers in the assessable value. The Tribunal found a strong prima facie case in favor of the appellants based on previous court decisions and waived the pre-deposit requirement, staying the recovery during the appeal.