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of <h1>CESTAT Chennai: Waiver of Duties & Penalty in Appeal on Industrial Consumer Clearance</h1> The Appellate Tribunal CESTAT, Chennai granted full waiver of duties and a penalty of Rs. 5,000/- in one appeal involving issues related to clearance to ... Stay/Dispensation of pre-deposit - Valuation - Appeal to Appellate Tribunal The Appellate Tribunal CESTAT, Chennai heard seven appeals regarding two issues: considering clearance to industrial consumers and wholesale dealers as a single purchaser, and adopting the highest prices of wholesale dealers against industrial consumers. The duty amounts were Rs. 11,24,128/- and Rs. 2,15,787/-. The appellants, engaged in manufacturing corbon-di-oxide, did not add freight and insurance charges for product clearance to refilling stations. The tribunal granted full waiver of duties and a penalty of Rs. 5,000/- in one appeal, as the appellants made a strong case on merits. The appeal was scheduled for hearing on 20-11-2003.
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