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        Waiver of Pre-Deposit & Penalty Granted in Disallowed Modvat Credit Case Under Rule 96ZL

        UNITED LEASING & INDUSTRIES LTD. Versus COMMR. OF C. EX., DELHI-III

        UNITED LEASING & INDUSTRIES LTD. Versus COMMR. OF C. EX., DELHI-III - 2001 (127) E.L.T. 486 (Tri. - Del.) , 2000 (41) RLT 938 The Appellate Tribunal CEGAT, New Delhi allowed the waiver of pre-deposit of Rs. 17,12,000 and penalty amount in a case where Modvat credit was disallowed under Rule 96ZL. The tribunal held that since Rule 96ZL was repealed without a saving clause, the duty confirmation lapses. The decision was based on the precedent set by the Hon'ble Supreme Court in M/s. Kohlapur Cane Sugar Works Ltd. v. Union of India.

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