Appellate Tribunal rules in favor of Central Excise assesses, waives pre-deposit and stays recovery

The Appellate Tribunal CESTAT, Kolkata found the denial of the benefit of Notification No. 108/95 to Central Excise assesses due to a discrepancy in the certificate signer's title to be prima facie incorrect. The Tribunal ordered a full waiver of pre-deposit under Section 35F and stayed recovery for the appeal hearing, disposing of the application accordingly.

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The Appellate Tribunal CESTAT, Kolkata heard a case where the benefit of Notification No. 108/95 was denied to Central Excise assesses due to a discrepancy in the certificate signer's title. The Tribunal found the denial prima facie incorrect and ordered a full waiver of pre-deposit under Section 35F, staying recovery for the appeal hearing. Application disposed of accordingly.

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