CESTAT waives pre-deposit, SC rejects Revenue's demand under amended provisions. Case adjourned.

The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellant, waiving the pre-deposit of duty and penalty. The Hon'ble Supreme Court set aside the Revenue's demand, stating they cannot raise the demand for the same period under amended provisions of Section 110 of Finance Act, 2000. The case was adjourned for arguments to 20-10-03.

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The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellant, waiving the pre-deposit of duty and penalty for the hearing of the appeal. The demand by the Revenue was set aside by the Hon'ble Supreme Court, so the Revenue cannot raise the demand for the same period due to amended provisions of Section 110 of Finance Act, 2000. The case was adjourned for arguments to 20-10-03.

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