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<h1>Waiver of duty and penalty granted by CESTAT based on strong prima facie case</h1> The Appellate Tribunal CESTAT, Mumbai granted the application for waiver of pre-deposit of duty and penalty. The tribunal found the applicants had a ... Stay/Dispensation of pre-deposit - Captive consumption The Appellate Tribunal CESTAT, Mumbai heard an application for waiver of pre-deposit of duty and penalty. The applicants were confirmed to owe Rs. 40,895/- for duty and penalty. The applicants were found to have a strong prima facie case based on Notification 5/98-C.E. dated 2-6-1998. The tribunal waived pre-deposit and stayed recovery pending the appeal.
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