CESTAT waives pre-deposit for duty & penalty, citing strong case & prior payment.

The Appellate Tribunal CESTAT, New Delhi waived the pre-deposit of duty and penalty for the Applicants' appeals as they had already paid Rs. 10 lakhs and had a strong case due to the export of the manufactured fabric.

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The Appellate Tribunal CESTAT, New Delhi heard the case where the Applicants sought waiver of pre-deposit of duty and penalty. The Applicants had already paid Rs. 10 lakhs. The Tribunal found a strong case in favor of the Applicants as the fabric manufactured had been exported, so pre-deposit of duty and penalty was waived for hearing of the appeals.

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