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of <h1>CESTAT waives pre-deposit, stays recovery on failure to maintain separate accounts.</h1> <h3>BARMALT (INDIA) PVT. LTD. Versus COMMR. OF C. EX., DELHI-III, GURGAON</h3> The Appellate Tribunal CESTAT NEW DELHI waived the pre-deposit of duty, interest, and penalty amounting to Rs. 23,20,963 and stayed recovery pending ... Waiver of pre-deposit of duty - Goods manufactured and cleared at nil rate of duty - Held that:- as per Rule 6 of Cenvat Credit Rules the applicant are liable to pay 10% of price in respect of goods cleared at nil rate of duty. In the present case, the demand is in respect of chhilka etc. which is a waste product generated during the manufacture of malt and malt extract - Pre-deposit of duty, interest and penalty is waived and recovery of the same is stayed till the disposal of the appeal - Stay granted. The Appellate Tribunal CESTAT NEW DELHI, in Citation 2013 (12) TMI 1335, heard an application for waiver of pre-deposit of duty, interest, and penalty amounting to Rs. 23,20,963. The demand was confirmed due to the applicant not maintaining separate accounts for inputs used in dutiable and exempted products. However, the Tribunal waived the pre-deposit and stayed recovery until the appeal's disposal.
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