Pre-deposit requirement in duty appeals: partial payment ordered, with balance duty and penalties stayed during appeal pendency.

The stay applications concerned whether waiver of pre-deposit of duty and penalties should be granted pending appeal. The CEGAT directed the applicants to deposit Rs. 2 crore by the specified date, and on that deposit the remaining duty and penalties were stayed during pendency of the appeals. Non-compliance would automatically vacate the stay and lead to dismissal of the appeals without further notice.

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Issues: Whether waiver of pre-deposit of duty and penalties was warranted in the stay applications.

Outcome: The applicants were directed to deposit Rs. 2 crore on or before the specified date, and on such deposit the balance duty and penalties were stayed during pendency of the appeals. Non-compliance was to result in vacation of stay and dismissal of the appeals without further notice.

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