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<h1>Waiver of Pre-deposit Granted for E.T. Sludge Clearance</h1> <h3>JK. PAPER LTD. Versus COMMISSIONER OF C. EX., SURAT-I</h3> JK. PAPER LTD. Versus COMMISSIONER OF C. EX., SURAT-I - 2014 (300) E.L.T. 148 (Tri. - Ahmd.) The Appellate Tribunal CESTAT Ahmedabad allowed the waiver of pre-deposit amount of duty confirmed for clearing E.T. sludge without payment of duty, citing exemption under Notification No. 76/86-C.E. Recovery stayed till appeal disposal.