Appellate Tribunal Grants Full Pre-Deposit Waiver for Duty Appeal on Amber Charkha

INDIA METAL & ALLOYS Versus COMMISSIONER OF CENTRAL EXCISE, COIMBATORE

INDIA METAL & ALLOYS Versus COMMISSIONER OF CENTRAL EXCISE, COIMBATORE - 2004 (176) E.L.T. 711 (Tri. - Chennai) The Appellate Tribunal CESTAT, Chennai granted complete waiver of pre-deposit for an appeal regarding duty on Amber Charkha. The appellant had produced a genuine certificate under the Khadi and Village Industries Act, entitling them to benefit under Notification No. 198/87-C.E. The department's view was reiterated by the DR, but the tribunal found the appellant had a strong prima facie case and allowed the stay application, listing the appeal for out-of-turn hearing on 23rd March, 2004.