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of <h1>Tribunal Waives Duty Deposit for Appeal Hearing Due to Board's Circular</h1> The Tribunal waived the duty deposit for the appeal hearing based on the Board's circular supporting the applicants' claim for waiver of duty amounting to ... Stay/Dispensation of pre-deposit - Modvat on capital goods The applicants sought waiver of pre-deposit of duty amounting to Rs. 1,86,844.00. The Commissioner denied the benefit of components and spares as capital goods, but the Board's circular supported the applicants' claim. The Tribunal waived the duty deposit for hearing the appeal based on the circular. The appeal was listed for arguments on 6-2-2001.
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