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of <h1>Appellate Tribunal Waives Pre-deposit in Excise Dispute</h1> <h3>M/s. Orchid Chemicals and Pharmaceuticals Ltd. Versus CCE (ST), Chennai</h3> The Appellate Tribunal CESTAT Chennai granted waiver of pre-deposit of tax amounting to Rs. 4,03,806/- along with interest and penalty in a dispute ... Waiver of pre-deposit of tax - excisability of spent solvent/sludge - Held that:- Following decision of CCE, Chennai Vs. Tamil Nadu Petro Products Ltd. [2007 (7) TMI 460 - CESTAT, CHENNAI] - After considering the duty amount and we waive the pre-deposit of duty along with interest and penalty and stay its recovery till the disposal of the appeal - Stay granted. The Appellate Tribunal CESTAT Chennai granted waiver of pre-deposit of tax amounting to Rs. 4,03,806/- along with interest and penalty in a dispute regarding excisability of spent solvent/sludge for a 100% EOU manufacture of bulk drugs. The Tribunal relied on a previous decision and stayed the recovery of duty till the appeal is disposed of.
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