CESTAT waives pre-deposit & penalty in non-manufacture case, appeal to continue.

The Appellate Tribunal CESTAT, New Delhi waived the pre-deposit and penalty in a case where the demand was confirmed but processes undertaken did not amount to manufacture. The appeal will proceed for hearing at a later date.

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The Appellate Tribunal CESTAT, New Delhi heard a case where the appellant sought waiver of pre-deposit of Rs. 7,58,94,286/- and penalty of Rs. 1 lakh. The demand was confirmed, but the tribunal waived the pre-deposit and stayed recovery as the processes undertaken did not amount to manufacture. The appeal will proceed for hearing at a later date. (2006 (8) TMI 509 - CESTAT, New Delhi)

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