2005 (2) TMI 279 - AT - Central Excise

Summary

The application for waiver of pre-deposit of duty and penalty was granted by the Appellate Tribunal CESTAT, Mumbai. The demand was confirmed due to denial of benefit of Notification 6/2002 for EOT cranes supplied to M/s. Balrampur Chini Mills Ltd. The Tribunal found force in the contention that the cranes are complete conversion devices producing energy, eligible for the benefit of the notification. Pre-deposit of duty and penalty was waived, and recovery stayed pending appeal.