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<h1>Appeal granted for condonation of delay in filing, waiver of balance dues, and stay of recovery.</h1> The Appellate Tribunal CESTAT KOLKATA allowed the application for condonation of an 8-day delay in filing the appeal. The total duty demand was Rs. ... Condonation of Delay β Held that:- Delay was caused due to delay in preparation of the Appeal paper in their office β Delay condoned. Waiver of Pre-deposit β Held that:- Around 90% of the amount has been deposited - it is sufficient to hear the appeal - Pre-deposit of balance dues waived and its recovery stayed during the pendency of the appeal β stay granted. The application seeking condonation of delay of 8 days in filing the appeal was allowed by the Appellate Tribunal CESTAT KOLKATA. The total demand of duty involved was Rs. 53,77,185/- with a penalty of equivalent amount. An amount of Rs. 50.00 Lakhs was already deposited, leading to the waiver of pre-deposit of balance dues and stay of recovery during the appeal.