Appellate Tribunal waives pre-deposit in CNG conversion case, stays duty demand recovery.

The Appellate Tribunal CESTAT, New Delhi, ruled in favor of the appellant in a case regarding converting diesel buses to CNG. It was held that as no manufacturing process was involved since the engine remained the same, the condition for pre-deposit was waived, and recovery of the duty demand was stayed. The case was postponed for a regular hearing on 9-9-2004.

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The Appellate Tribunal CESTAT, New Delhi, in the case of converting diesel buses to CNG, found merit in the appellant's contention that no manufacturing process is involved as the engine remains the same. The condition for pre-deposit was waived, and recovery of the duty demand was stayed. Postponed for regular hearing on 9-9-2004.

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