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of <h1>CESTAT grants duty waiver due to natural losses citing financial hardship. Pre-deposit condition waived. Case set for hearing.</h1> <h3>BIHAR STATE SUGAR CORPORATION LTD. Versus COMMISSIONER OF C. EX., PATNA</h3> BIHAR STATE SUGAR CORPORATION LTD. Versus COMMISSIONER OF C. EX., PATNA - 2005 (181) E.L.T. 219 (Tri. - Kolkata) The Appellate Tribunal CESTAT, Kolkata heard an appeal where the appellant requested waiver of duty due to losses from natural causes. The appellant's poor financial position was highlighted, and the waiver of pre-deposit condition was granted as the units were facing financial crisis. The case was scheduled for regular hearing on 24-12-2004.
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