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of <h1>Waiver of pre-deposit granted in SIM card sales case</h1> <h3>M/s Can Able Communication Versus CCE & ST, Ludhiana</h3> M/s Can Able Communication Versus CCE & ST, Ludhiana - TMI The Appellate Tribunal CESTAT NEW DELHI granted waiver of pre-deposit in a case involving sale of SIM cards by M/s Bharti Airtel Ltd. The case was remitted back to the Commissioner (Appeals) for decision on merits without requiring any pre-deposit. The Tribunal's decision was based on previous rulings cited in the judgment.
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