Tribunal waives pre-deposit for credit amount, stays recovery pending appeal disposal.

The Appellate Tribunal CESTAT, Mumbai admitted both appeals together and waived the pre-deposit of the credit amount. The tribunal found that deficiency in dealer registration does not affect credit and stayed recovery until the appeal disposal. The case was scheduled for regular hearing on 26-2-2004.

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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.

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