https://www.taxtmi.com/caselaws?id=113557 The Appellate Tribunal CESTAT, Mumbai granted a waiver of pre-deposit of duty amounting to Rs. 1,16,84,066/- and an equal penalty arising from a demand order by the Commissioner of Central Excise, Nagpur. The Tribunal considered the statutory benefit under the advance license scheme, distinguishing it from a case where additional consideration is received from the buyer. Relying on a previous order, the Tribunal found a prima facie case for waiver, disagreeing with the Commissioner's reliance on a different case law. As a result, the Tribunal dispensed with the pre-deposit of duty and penalty, halting the recovery pending appeal. en-us Fri, 11 Jun 2004 00:00:00 +0530 Sat, 05 May 2012 17:37:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113557 The Appellate Tribunal CESTAT, Mumbai granted a waiver of pre-deposit of duty amounting to Rs. 1,16,84,066/- and an equal penalty arising from a demand order by the Commissioner of Central Excise, Nagpur. The Tribunal considered the statutory benefit under the advance license scheme, distinguishing it from a case where additional consideration is received from the buyer. Relying on a previous order, the Tribunal found a prima facie case for waiver, disagreeing with the Commissioner's reliance on a different case law. As a result, the Tribunal dispensed with the pre-deposit of duty and penalty, halting the recovery pending appeal. Case-Laws Central Excise Fri, 11 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113557