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<h1>CEGAT Grants Stay, Waives Penalty, No Mala Fides: Appellate Tribunal Decision</h1> The Appellate Tribunal CEGAT, Bombay granted stay, waived penalty, and directed non-interference with the manufacturing process until appeal disposal in ... Modvat Credit The Appellate Tribunal CEGAT, Bombay considered a stay application regarding a penalty of Rs. 2.00 lacs and confiscation of plant and machinery. The issue involved a Modvat declaration for motor vehicles, with a classification change to 8702. Despite an omission in the declaration, the Tribunal found no mala fides and granted stay, waiver of penalty, and directed non-interference with manufacturing process until appeal disposal in January 1994.
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