2001 (4) TMI 344 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi granted waiver of pre-deposit and stay of recovery to the appellants in a case involving differential duty demand on hydraulic gear pumps. The Tribunal found a strong prima facie case for waiver based on relevant legal provisions and explanatory notes. The decision of the Tribunal in a previous case was deemed not applicable to the present situation. Pre-deposit of duty and penalty was dispensed with, and recovery was stayed pending appeal.