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of <h1>CEGAT Tribunal Grants Deposit Waiver, Directs Rs. 1 Lakh in Modvat Account</h1> <h3>SHARDA CRIMPERS Versus COMMISSIONER OF CENTRAL EXCISE, SURAT</h3> SHARDA CRIMPERS Versus COMMISSIONER OF CENTRAL EXCISE, SURAT - 1998 (101) E.L.T. 307 (Tribunal) The Appellate Tribunal CEGAT, Mumbai considered an application for waiver of deposit of approximately Rs. 12.44 lakhs. They found that certain amounts were demanded twice and some demands were barred by limitation. The Tribunal asked the applicant to keep Rs. one lakh unutilized in his Modvat account and waived the deposit of the remaining amount, staying its recovery. Compliance was required by April 23, 1998.
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