2001 (3) TMI 694 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai granted waiver of pre-deposit and stay of recovery of duty amounting to Rs. 5,41,000. The Commissioner considered Cinematographic Processing Chemicals and residual Chemical preparations as excisable goods based on evidence of marketability, but the Tribunal found no evidence of suppression by the appellant and granted the waiver and stay during the appeal.