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<h1>CEGAT Rules in Favor of Appellant: Duty & Penalty Waived, Recovery Stayed</h1> <h3>CADMACK MACHINERY COMPANY PVT. LTD. Versus CCE. & CUS., AHMEDABAD</h3> CADMACK MACHINERY COMPANY PVT. LTD. Versus CCE. & CUS., AHMEDABAD - 2001 (137) E.L.T. 950 (Tri. - Mumbai) The Appellate Tribunal CEGAT, Mumbai found in favor of the appellant, Shri Gowri Shankar, represented by Shri N.K. Oza, Advocate. A duty of Rs. 63,649/- was demanded with a penalty of Rs. 30,000/- for invoices not supported by manufacturers' invoices. The Tribunal noted that dealer's invoices can be used for credit without manufacturer's invoices, as per Notification 15/94. The appellant has a strong prima facie case and has already deposited Rs. 47,500/-. The remaining duty and penalty were waived, and their recovery was stayed.