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<h1>Appellate Tribunal grants waiver of pre-deposit & stay of recovery due to incorrect rule interpretation.</h1> The Appellate Tribunal CESTAT, Mumbai granted full waiver of pre-deposit of duty and penalties, as well as a stay of recovery, after finding the ... Stay/Dispensation of pre-deposit The Appellate Tribunal CESTAT, Mumbai found that the Commissioner's conclusion regarding Rule 6(b)(i) was incorrect as there was no Supreme Court decision cited, but a decision from the Madhya Pradesh High Court. The Tribunal granted full waiver of pre-deposit of duty and penalties, and stay of recovery, with the matter to be listed for hearing later.