2009 (5) TMI 668 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi allowed the appeal challenging the denial of exemption under Notification No. 3/04-C.E. for pipes utilized beyond the first storage facility. The Tribunal found the lower authority's view not in line with the exemption notification and granted total waiver of duty and penalty. The impugned order was stayed without pre-deposit, allowing the appeal to proceed for final hearing.