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of <h1>Appellate tribunal waives duty pre-deposit for appellant with strong case. Commissioner's decision challenged.</h1> <h3>TARAPUR COATINGS & ADHESIVES PVT. LTD. Versus COMMR. OF C. EX., MUMBAI-III</h3> The appellate tribunal waived the pre-deposit of duty for the appellant due to a strong prima facie case. The Commissioner (Appeals) accepted the ... Stay/Dispensation of pre-deposit - Demand - Show cause notice - Modvat on capital goods The appellate tribunal waived pre-deposit of duty of Rs. 81,612 for the appellant due to a strong prima facie case. The Commissioner (Appeals) accepted the department's appeal as the items on which credit was availed were not used as inputs or capital goods in the factory. The appellant argued that the grounds considered by the Commissioner (Appeals) were not raised in the show cause notice.
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