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of <h1>Appellate Tribunal Grants Full Pre-Deposit Waiver for Duty Appeal on Amber Charkha</h1> <h3>INDIA METAL & ALLOYS Versus COMMISSIONER OF CENTRAL EXCISE, COIMBATORE</h3> The Appellate Tribunal CESTAT, Chennai granted complete waiver of pre-deposit for an appeal regarding duty on Amber Charkha. The tribunal found the ... Stay/Dispensation of pre-deposit The Appellate Tribunal CESTAT, Chennai granted complete waiver of pre-deposit for an appeal regarding duty on Amber Charkha. The appellant had produced a genuine certificate under the Khadi and Village Industries Act, entitling them to benefit under Notification No. 198/87-C.E. The department's view was reiterated by the DR, but the tribunal found the appellant had a strong prima facie case and allowed the stay application, listing the appeal for out-of-turn hearing on 23rd March, 2004.
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