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<h1>Waiver granted for non-cheque payment in duty case</h1> The Appellate Tribunal CESTAT, New Delhi granted waiver of pre-deposit of duty and penalty for the appellant as payment to the supplier was made through a ... Stay/Dispensation of pre-deposit - Cenvat/Modvat The Appellate Tribunal CESTAT, New Delhi granted waiver of pre-deposit of duty and penalty for the appellant as payment to the supplier was made through bank draft from their own bank account, despite not being through a cheque as required by the Notification No. 58/97-C.E. Adjourned to 2-12-2004.