2000 (9) TMI 280 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi granted waiver of pre-deposit of duty of Rs. 29,43,410/- to the appellants. The change in the value of parameter 'd' did not affect actual production due to the installation of a device similar to a wobbler in the rolling mills. The Tribunal found a strong prima facie case for waiver and dispensed with the pre-deposit of duty during the appeal.