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<h1>CESTAT Mumbai: Pre-deposit waived for duty on petroleum products.</h1> The Appellate Tribunal CESTAT, Mumbai waived pre-deposit of duty of Rs. 14,85,661 pending appeal as the process carried out by the applicants on petroleum ... Stay/Dispensation of pre-deposit - Manufacture The Appellate Tribunal CESTAT, Mumbai waived pre-deposit of duty of Rs. 14,85,661 pending appeal as the process carried out by the applicants on petroleum products did not amount to manufacture based on previous tribunal orders.