2002 (2) TMI 1067 - AT - Central Excise

Summary

The applicant filed for waiver of total duty demand of Rs. 4,30,498. The benefit of Notification No. 5/94 was denied due to lack of declaration. The Revenue argued that the applicants were not entitled to the benefit. The classification list was approved with the condition of clubbing clearances from both units. The Tribunal waived the pre-deposit of duty for hearing the appeal.