2004 (5) TMI 330 - AT - Central Excise

Summary

The duty demand was based on the appellant allegedly clandestinely manufacturing and removing TV sets due to higher consumption of picture tubes. The appellant explained the higher consumption was due to breakage/loss, not clandestine production. The Tribunal found merit in the appellant's explanation, waived pre-deposits, stayed recovery, and scheduled the appeal for hearing on July 12, 2004.