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<h1>Waiver of Pre-Deposit for Iron & Steel Manufacturer in CESTAT Appeal</h1> The Appellate Tribunal CESTAT, New Delhi waived the pre-deposit of duty and penalty for an applicant engaged in manufacturing iron and steel articles, ... Stay/Dispensation of pre-deposit The Appellate Tribunal CESTAT, New Delhi heard a case where the applicant sought waiver of pre-deposit of duty and penalty. The applicant, engaged in manufacturing iron and steel articles, cleared rolls as waste and scrap after use, paying duty on them. The demand was confirmed, but the tribunal waived the pre-deposit for hearing the appeal due to strong case in favor of the applicant. Adjourned for arguments to 1-7-2005. (2005 (4) TMI 467 - CESTAT, New Delhi)
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