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<h1>Tribunal waives penalty due to clerk's absence</h1> The Appellate Tribunal CEGAT, CALCUTTA waived the pre-deposit of penalty for the appellant due to the excise clerk's absence resulting in excess goods not ... Stay/Dispensation of pre-deposit - Penalty The Appellate Tribunal CEGAT, CALCUTTA waived the pre-deposit of penalty of Rs. 10,000 for the appellant in a case where excess goods were not entered in the register due to the excise clerk's absence. The Tribunal admitted the appeal, finding no basis for the allegation of clandestine removal of goods.