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<h1>Tribunal waives pre-deposit for credit amount, stays recovery pending appeal disposal.</h1> <h3>HINDUSTAN LEVER LTD. Versus COMMISSIONER OF CENTRAL EXCISE, BHOPAL</h3> The Appellate Tribunal CESTAT, Mumbai admitted both appeals together and waived the pre-deposit of the credit amount. The tribunal found that deficiency ... Stay/Dispensation of pre-deposit - Modvat The Appellate Tribunal CESTAT, Mumbai heard both sides and admitted both appeals together. The appellants made a prima facie case that deficiency in dealer registration does not affect credit. Pre-deposit of credit amount waived, recovery stayed till appeal disposal. Post for regular hearing on 26-2-2004.