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<h1>CESTAT Mumbai: Waiver of Pre-Deposit for Limited Companies Allowed</h1> The Appellate Tribunal CESTAT, Mumbai allowed the applications for waiver of pre-deposit of duty and penalties imposed on limited companies, citing CBEC ... Stay/Dispensation of pre-deposit The Appellate Tribunal CESTAT, Mumbai allowed the applications for waiver of pre-deposit of duty and penalties imposed on limited companies, citing CBEC Circular No. 6/92 which states that each limited company is a manufacturer by itself entitled to separate exemption limits for calculating clearances under relevant notifications.
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