Tribunal orders deposit of Rs. 1,50,000 within 6 weeks, waives Rs. 3,51,203 upon compliance

The Appellate Tribunal CESTAT NEW DELHI directed the applicant to deposit Rs. 1,50,000 within six weeks, with the remaining amount of duty, interest, and penalties amounting to Rs. 3,51,203 waived upon compliance. The tribunal considered the paint used as a consumable for providing maintenance and repair services, not sold separately.

---

---

The Appellate Tribunal CESTAT NEW DELHI heard an application for waiver of pre-deposit of duty, interest, and penalties amounting to Rs. 3,51,203/- by an applicant undertaking testing and painting of old gas cylinders. The tribunal found that the paint used was a consumable for providing maintenance and repair services, not sold separately. The applicant was directed to deposit Rs. 1,50,000/- within six weeks, with the remaining amount waived upon compliance.

---