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of <h1>CEGAT Grants Waiver & Stay on Penalty for Assessee-Company</h1> The Appellate Tribunal CEGAT, New Delhi granted complete waiver of pre-deposit of penalty amounts and stay of recovery pending appeal for an ... Stay/Dispensation of pre-deposit - Penalty The Appellate Tribunal CEGAT, New Delhi granted complete waiver of pre-deposit of penalty amounts and stay of recovery pending appeal for an assessee-company and its Director. The mandatory penalty was imposed on the company for clandestine removal of goods, but the finding was based on a presumption without concrete evidence. The Tribunal found the presumption unsustainable in law and granted the waiver and stay for maintaining the appeals on merits.
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