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    <title>1992 (9) TMI 178 - CEGAT, MADRAS</title>
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    <description>Waiver of pre-deposit of central excise duty was granted pending appeal, with the appellant required to earmark and make over the amount if payment is later received from the Electricity Boards. The arrangement protected the revenue while allowing the appeal to proceed without immediate deposit. The matter was then transferred to the Central Registry, CEGAT, New Delhi, for disposal on merits.</description>
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      <description>Waiver of pre-deposit of central excise duty was granted pending appeal, with the appellant required to earmark and make over the amount if payment is later received from the Electricity Boards. The arrangement protected the revenue while allowing the appeal to proceed without immediate deposit. The matter was then transferred to the Central Registry, CEGAT, New Delhi, for disposal on merits.</description>
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