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<h1>CEGAT Mumbai waives pre-deposit for duty and penalty, remands case for fresh decision</h1> <h3>CARRARA MARBLE & GRANITE INDUSTRIES Versus COMMISSIONER OF CUSTOMS (EXP.), MUMBAI</h3> The Appellate Tribunal CEGAT, Mumbai waived the pre-deposit of duty and penalty imposed on the appellant for availing modvat facility while importing ... Import - Advance licence The Appellate Tribunal CEGAT, Mumbai waived the pre-deposit of duty and penalty imposed on the appellant. The case involved availing modvat facility while importing goods duty-free under the Value Based Advance Licensing Scheme. The Tribunal set aside the impugned order and remanded the case for a fresh decision by the Commissioner. The appeal was allowed by remand.