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<h1>Waiver of Pre-Deposit Granted in CESTAT Mumbai Case</h1> The Appellate Tribunal CESTAT Mumbai granted a total waiver of pre-deposit of duty, interest, and penalty amounting to Rs. 57,422. The applicant's credit ... Waiver of pre-deposit of duty, interest and penalty - applicants are availing credit in respect of furnace oil which is used in the manufacture of job work goods which were cleared under Notification NO. 214/86-CE dated 25.02.2986 and the goods which were cleared on payment of duty - Held that:- In view of the certificate produced that the principal is clearing the goods on payment of duty applicant has made out a case for total waiver of pre-deposit of the dues. The Appellate Tribunal CESTAT Mumbai granted total waiver of pre-deposit of duty amounting to Rs. 57,422/-, interest, and penalty. The applicant availed credit for furnace oil used in manufacturing job work goods cleared under Notification NO. 214/86-CE. The tribunal accepted the applicant's contention supported by a certificate from the principal showing goods cleared on payment of duty. Recovery of dues stayed during the appeal. Stay petition allowed.
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