https://www.taxtmi.com/caselaws?id=268704 The Tribunal granted the appellant's application for waiver of pre-deposit of duty and penalty under Section 11AC of the Central Excise Act, 1944. The appellant, engaged in manufacturing CTC Tea Processing Machines, claimed exemption under Notification No. 6/2006-C.E. for machines used in the plantation sector for cutting tea leaves. Despite Revenue's arguments, the Tribunal found merit in the appellant's claim, supported by user certificates, and disagreed with the adjudicating authority's observations. Consequently, the Tribunal waived the pre-deposit of dues, stayed recovery, and allowed the appeal in favor of the appellant. en-us Tue, 28 Jan 2014 00:00:00 +0530 Tue, 01 Dec 2015 00:33:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268704 The Tribunal granted the appellant's application for waiver of pre-deposit of duty and penalty under Section 11AC of the Central Excise Act, 1944. The appellant, engaged in manufacturing CTC Tea Processing Machines, claimed exemption under Notification No. 6/2006-C.E. for machines used in the plantation sector for cutting tea leaves. Despite Revenue's arguments, the Tribunal found merit in the appellant's claim, supported by user certificates, and disagreed with the adjudicating authority's observations. Consequently, the Tribunal waived the pre-deposit of dues, stayed recovery, and allowed the appeal in favor of the appellant. Case-Laws Central Excise Tue, 28 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268704