2009 (5) TMI 746 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Chennai heard an application for waiver of pre-deposit of duty and penalty. The duty demand was confirmed due to capital goods being sent directly to job workers, with only scrap returned to the factory. The Tribunal found that relevant rules permit goods being sent to job workers and waived the pre-deposit based on a strong prima facie case. Recovery of dues was stayed pending appeal.