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<h1>CESTAT Chennai Tribunal Grants Duty and Penalty Waiver for Separate Manufacturing Units</h1> <h3>SREE NIRMAL SPINNERS Versus COMMISSIONER OF CENTRAL EXCISE, COIMBATORE</h3> SREE NIRMAL SPINNERS Versus COMMISSIONER OF CENTRAL EXCISE, COIMBATORE - 2005 (179) E.L.T. 256 (Tri. - Chennai) The Appellate Tribunal CESTAT, Chennai ruled in favor of the appellants, Sree Nirmal Spinners, waiving the duty of Rs. 2,22,464 and penalty of Rs. 60,000. The tribunal found that separate registration certificates were issued to the appellants and Sree Narayana Spinners, supporting the appellants' claim of being recognized as separate manufacturing units. As a result, the waiver of pre-deposit and stay of recovery was granted for the duty and penalty amounts.