CESTAT Ahmedabad: Waiver of Pre-Deposit Penalty for Full Duty Payment

The Appellate Tribunal CESTAT, Ahmedabad, waived the pre-deposit of penalty as the appellant had paid the entire duty amount. The Commissioner (Appeals) was instructed to proceed with the appeal on merit without additional penalty deposit required. The stay petition and appeal were consequently disposed of.

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The Appellate Tribunal CESTAT, Ahmedabad, ruled that the appellant had paid the entire duty amount, so the pre-deposit of penalty was waived. The Commissioner (Appeals) was directed to decide the appeal on merit without requiring further deposit towards penalty. Stay petition and appeal were disposed of accordingly.

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