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<h1>Appellate Tribunal Grants Stay & Waives Pre-Deposit</h1> <h3>KANORIA CHEMICALS & INDUS. LTD. Versus COMMISSIONER OF C. EX., ALLAHABAD</h3> KANORIA CHEMICALS & INDUS. LTD. Versus COMMISSIONER OF C. EX., ALLAHABAD - 2009 (246) E.L.T. 584 (Tri. - Del.) The Appellate Tribunal CESTAT, New Delhi allowed the applications for stay, waiving the pre-deposit of duty, penalty, and interest until the disposal of the appeals. The exemption under Notification No. 108/95-C.E. was sought to be denied, but the appellant made a prima facie case for waiver as the goods supplied were for a project approved by the organization. The appeals will be listed in due course.