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<h1>CESTAT Upheld Duty on Brass Tubes, Imposed Penalties for Accounting Failure</h1> The Appellate Tribunal CESTAT, Mumbai upheld the Commissioner's demand for duty on brass tubes and penalties for failure to maintain accounts. Padmavati ... Stay/Dispensation of pre-deposit - Demand and penalty The judgment by Appellate Tribunal CESTAT, Mumbai involved applications for waiver of deposit of duty and penalties by various parties. The Commissioner demanded duty on brass tubes and penalties for failure to maintain accounts. The Tribunal found that the Commissioner's order did not violate natural justice principles. Orders were made for depositing specific amounts by Padmavati Tubes and C.M. Vohera, while waiving penalties for other parties. Compliance was required by 10-9-2003.