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<h1>Waiver of duty & penalty granted, matter referred to Supreme Court. Stay on recovery pending eligibility determination.</h1> The Tribunal granted a waiver of balance duty and penalty to the petitioner and referred the matter to the Supreme Court under Section 35H of the Central ... Stay/Dispensation of pre-deposit The issue is the petitioner's eligibility for Notification 175/86 SSI exemption, denied due to use of ITI logo. Tribunal grants waiver of balance duty and penalty, refers matter to Supreme Court under Section 35H of Central Excises & Salt Act, 1944. Stay granted on recovery pending disposal by authorities.
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