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<h1>Penalty Waiver Granted on Appeal, Stayed Pending, Early Hearing Request Denied</h1> The appeal was allowed by the Appellate Tribunal CEGAT, Chennai based on the applicant's location. The waiver of penalty was granted, and its recovery ... Appeal to Appellate Tribunal - Territorial jurisdiction - Stay/Dispensation of pre-deposit - Penalty The Appellate Tribunal CEGAT, Chennai allowed the appeal to be filed in their Bench based on the applicant's location. The waiver of penalty was granted and its recovery stayed until the appeal is pending. However, the request for early hearing was rejected due to a high number of pending cases. The stay application was disposed of as the goods were still under Customs control.
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