CESTAT Chennai: Waiver of Pre-Deposit for Central Excise Duty on Electronic Safety Systems

The Appellate Tribunal CESTAT, Chennai waived the pre-deposit requirement in a case where appellants supplied electronic safety systems and paid Central Excise Duty for the entire value, with no charge for installation service, as the differential duty demand was not quantified.

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The Appellate Tribunal CESTAT, Chennai heard a case where appellants supplied electronic safety systems and paid Central Excise Duty for the entire value. No charge was made for installation service. The tribunal waived the pre-deposit requirement as the differential duty demand was not quantified and excise duty was paid for the entire value.

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