1998 (6) TMI 315 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CEGAT, Mumbai involved waiver of deposit of duty totaling Rs. 73.98 lakhs and penalty of Rs. 10 lakhs for industrial furnaces. The Tribunal found a strong prima facie case for waiver based on merits and limitation, questioning the Commissioner's order and lack of evidence. The duty demanded and penalty were waived, and their recovery was stayed.