2000 (7) TMI 718 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appellants' application for waiver of pre-deposit of Rs. 1,70,000 based on financial hardship and change in law regarding duty liability classification. The appellants had deposited Rs. 30,000 and furnished a bank guarantee. The stay order was modified on the condition that the bank guarantee remains active and the vehicle detention continues until the appeal is decided.