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<h1>Tribunal grants waiver for duty & penalty due to factory fire, citing procedural lapse.</h1> The Tribunal unconditionally allowed the stay application for waiver of duty and penalty filed by the applicants following a fire accident in their ... Stay/Dispensation of pre-deposit The stay application for waiver of duty and penalty was filed by the applicants due to a fire accident in their factory. The delay in informing the department about the accident was explained as a procedural lapse. The Tribunal found merit in the applicant's arguments and allowed the stay application unconditionally.