CEGAT waives penalty pre-deposit for duty-free engine receipt; Adjourns appeal hearing for further arguments.

The Appellate Tribunal CEGAT waived the pre-deposit of penalty for applicants in a case involving the receipt of engines on which no duty was paid. The appeal hearing was adjourned for arguments.

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The Appellate Tribunal CEGAT, New Delhi heard a case where applicants sought waiver of pre-deposit of penalty as they were not manufacturers of diesel engines but traders receiving engines from M/s. Azad Engineering Works. The penalty was imposed for receiving engines on which no duty was paid. Pre-deposit of penalty was waived for the appeal hearing, adjourned to 12-6-2003 for arguments.

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