2006 (4) TMI 297 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi allowed waiver of pre-deposit of duty for an appeal regarding the benefit of Notification No. 30/81-C.E. The tribunal found that the land on which the factory is situated belongs to a cooperative society, which is running the factory. Pre-deposit of duty was waived as the applicant has a strong prima facie case. Stay petitions were allowed.