2001 (11) TMI 869 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi considered two applications by M/s. Nepa Ltd. for waiver of pre-deposit of Central Excise duty and penalty. The company argued that "GET IT Yellow Pages" should be considered a newspaper under Notification No. 5/97-C.E. The Tribunal stayed the recovery of duty and penalty, finding a strong prima facie case in favor of the Applicants. The appeals are scheduled for final hearing on 3-12-2001.