2002 (2) TMI 1084 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the application for waiver of pre-deposit of duty of Rs. 60,92,604 and penalty of equal amount. The Tribunal found that the electric cables cleared by the applicants were integrated parts of wind mills, qualifying for exemption under Notification No. 205/88-C.E. The Tribunal granted the waiver and directed stay of duty recovery until the appeal is disposed off.