2007 (4) TMI 461 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai heard an application for waiver of pre-deposit of duty demand and penalty related to denial of exemption benefit on Dobby Cards used as inputs for manufacturing exempted final products. The Tribunal found merit in the applicant's submission citing precedent and departmental actions, and waived the pre-deposit, staying recovery pending appeal.