2000 (8) TMI 480 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi granted waiver of pre-deposit of duty and penalty to the Appellant in the case of misuse of Furnace Oil. The Department granted L6 licence and CT 2 certificates based on the application mentioning Nil rate of duty for the oil. The Tribunal found a strong prima facie case in favor of the Appellant and stayed the recovery of the duty and penalty during the appeal.