2007 (7) TMI 482 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi allowed the applicant's waiver petition for pre-deposit of duty and penalty related to recovery of cess under the Textile Committee Act, 1963. The Tribunal found the applicant had a strong case in their favor as the Textile cess is payable. The pre-deposit was waived based on this decision.