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of <h1>Appellate Tribunal removes predeposit duty condition for using proforma credit on similar products.</h1> The Appellate Tribunal CEGAT, Kolkata unconditionally allowed the Stay Petition, removing the predeposit duty condition for the applicants who availed ... Stay/Dispensation of predeposit The Appellate Tribunal CEGAT, Kolkata allowed the Stay Petition unconditionally, dispensing with the condition of predeposit of duty amount disallowed to the applicants for proforma credit availed without permission. The applicants utilized the credit for a different product than specified, but argued both products fell under the same tariff item. The Tribunal agreed with the applicants' submissions.
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