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of <h1>Applicant granted waiver of pre-deposit & penalty, exemption under Rule 34B acknowledged, strong case found.</h1> The Tribunal found in favor of the applicant, granting waiver of pre-deposit of duty and penalty. The applicant's claim for exemption under Rule 34B of ... Stay/Dispensation of pre-deposit - Valuation The applicant sought waiver of pre-deposit of duty and penalty. Revenue demanded duty under Section 4A of Central Excise Act for 2 gm pouches. Applicant claimed exemption under Rule 34B of Standard of Weight and Measures Rules. Tribunal found applicant had a strong case, waived pre-deposit, and adjourned for further arguments. (2005 (1) TMI 545 - CESTAT, NEW DELHI)
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