CESTAT grants waiver of duty & penalty, stay petition approved. Appellants benefit from partial deposit & scheme omission.

The Appellate Tribunal CESTAT, New Delhi allowed waiver of pre-deposit of duty and penalty for the Applicants due to partial deposit and scheme omission. The Tribunal's decision in a similar case favored the Applicants, resulting in waiver of remaining duty and penalty. Stay petition was granted.

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The Appellate Tribunal CESTAT, New Delhi allowed the waiver of pre-deposit of duty and penalty for the Applicants as they had already deposited a portion of the total duty demand. The demand was confirmed under a scheme that had been omitted, leading to no recovery under the scheme. The Tribunal's decision in a similar case supported the Applicants' claim, and the remaining amount of duty and penalty was waived. Stay petition was allowed.

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