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<h1>Appellate Tribunal rules in favor of appellant, waives penalty deposit for confiscated zinc slabs</h1> The Appellate Tribunal CEGAT, Kolkata ruled in favor of the appellant, waiving the pre-deposit of the penalty imposed for the confiscation of zinc slabs. ... Stay/Dispensation of pre-deposit - Penalty The Appellate Tribunal CEGAT, Kolkata ruled in favor of the appellant, waiving the pre-deposit of the penalty imposed for the confiscation of zinc slabs. The Tribunal found that there was no positive evidence to establish the smuggled character of the goods and granted an unconditional stay on the penalty recovery until the appeal is disposed of.