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<h1>CESTAT Chennai: Waiver of Duty & Penalty for Appellant</h1> <h3>CHERAN CEMENTS LTD. Versus COMMISSIONER OF C. EX., TRICHY</h3> The Appellate Tribunal CESTAT, Chennai waived predeposit of duty of Rs. 10,62,073 and penalty of Rs. 5000 for the appellant. Duty paid using Cenvat ... Stay/Dispensation of pre-deposit - Demand The Appellate Tribunal CESTAT, Chennai waived predeposit of duty of Rs. 10,62,073 and penalty of Rs. 5000 for the appellant. Duty paid using Cenvat account was considered proper method. Recovery of duty and penalty stayed pending appeal.