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of <h1>CEGAT Tribunal in Mumbai Overturns Duty and Penalty, Considers Modvat Credit Issues, Financial Hardship</h1> The Appellate Tribunal CEGAT, Mumbai upheld the appellant's contention, finding the duty and penalty unjustly imposed. The Tribunal considered the ... Stay/Dispensation of pre-deposit of duty and penalty The Appellate Tribunal CEGAT, Mumbai upheld the appellant's contention that the duty and penalty were unjustly imposed due to the physical movement of goods and Modvat credit issues. The appellant's agreement with M/s. Tin Plate India Ltd. and financial difficulties were considered. The Tribunal waived the deposit of duty and penalty due to financial hardship.
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