1998 (2) TMI 381 - AT - Central Excise

Summary

The appellant filed for waiver of pre-deposit of duty and penalty. The case involved duty on air-conditioner parts cleared for captive consumption. Department alleged suppression of facts. Appellant argued Department was informed. Tribunal directed freezing of Modvat account for waiver of pre-deposit. (Case citation: 1998 (2) TMI 381 - CEGAT, MUMBAI)