2013 (12) TMI 1507 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT AHMEDABAD granted waiver of pre-deposit amount of duty, interest, and penalties in a case involving clearance of E.T. sludge without payment of duty. The appellant claimed the sludge arose as waste after paper manufacturing process and may be covered under Notification No. 76/86-C.E. Recovery stayed pending appeal disposal.