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<h1>Appellate tribunal waives penalty for duty payment delay on yarn used in fabric manufacturing. Confusion on yarn end use cited.</h1> The Mumbai appellate tribunal allowed the appeal of a composite mill regarding a penalty for deferring duty payment on yarn used in manufacturing grey ... Penalty - Deferment of duty The appellate tribunal in Mumbai considered an appeal involving the imposition of a penalty on a composite mill for deferring duty payment on yarn used in manufacturing grey fabrics. The tribunal waived the penalty, citing confusion and difficulty in determining the end use of the yarn at the spinning stage. The penalty was remitted, and the appeal was allowed, setting aside the penalty imposed. (Case citation: 2002 (5) TMI 118 - CEGAT, MUMBAI)
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