2005 (6) TMI 427 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai ruled that a pre-deposit of Rs. 5.00 lakhs out of a total duty demand of Rs. 10.86 lakhs was sufficient. The glass scrap/waste generated from returned bottles of other branches of aerated waters, not the appellant's raw material, would not be liable to excise duty. Further pre-deposit was waived, and recovery stayed. Application was disposed of accordingly.