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<h1>Appellate Tribunal grants waiver in flood damage case, sets aside duty demand.</h1> The Appellate Tribunal CEGAT, Mumbai granted waiver of pre-deposit in a case involving flood damage to a factory, setting aside duty demand and penalty ... Demand - Remission of duty The Appellate Tribunal CEGAT, Mumbai granted waiver of pre-deposit in a case involving flood damage to a factory, setting aside the duty demand and penalty imposed by the Commissioner. The Tribunal found the Commissioner's actions improper and directed the appellants to make a formal application under Rule 196 for remission of duty.