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of <h1>CESTAT Mumbai Grants 100% Waiver to Salt Packer in Tax Appeal</h1> <h3>SC. PACKERS Versus COMMISSIONER OF CENTRAL EXCISE, NAGPUR</h3> SC. PACKERS Versus COMMISSIONER OF CENTRAL EXCISE, NAGPUR - 2013 (32) S.T.R. 472 (Tri. - Mumbai) The Appellate Tribunal CESTAT Mumbai granted 100% waiver of pre-deposit to an applicant engaged in packing salt, as their activity did not fall under 'Clearing and Forwarding Agents Service'. The applicant had already made a pre-deposit, and waiver was granted for the balance amount of Service Tax, interest, and penalties during the appeal.
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