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<h1>Waiver of Duty Pre-Deposit Granted in Notification Contravention Case</h1> <h3>JAIN MANUFACTURING Versus COMMISSIONER OF C. EX. & CUS., RAJKOT</h3> The Appellate Tribunal CEGAT, Mumbai granted a waiver for duty pre-deposit in a case involving contravention of Notification No. 58/97-C.E. (N.T.) due to ... Stay/Dispensation of pre-deposit - Modvat - Deemed credit The Appellate Tribunal CEGAT, Mumbai heard a case regarding contravention of Notification No. 58/97-C.E. (N.T.) due to partial payment by cheque and adjustment of sum with the supplier. The applicant claimed it was a common commercial practice. A waiver was granted for duty pre-deposit, and the appeal was referred to the Double Member Bench for disposal.