2001 (5) TMI 273 - AT - Central Excise

Summary

The case involved an application for waiver of deposit of duty and penalty related to the manufacture of luggage made of ABS plastic. The Tribunal decided in favor of the applicant based on a previous decision and waived the deposit of duty and penalty, staying their recovery. The departmental representative's contention was noted but the Tribunal was bound by the decision of the larger bench.