2005 (1) TMI 545 - AT - Central Excise

Summary

The applicant sought waiver of pre-deposit of duty and penalty. Revenue demanded duty under Section 4A of Central Excise Act for 2 gm pouches. Applicant claimed exemption under Rule 34B of Standard of Weight and Measures Rules. Tribunal found applicant had a strong case, waived pre-deposit, and adjourned for further arguments. (2005 (1) TMI 545 - CESTAT, NEW DELHI)