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<h1>CEGAT Mumbai Overturns Order for Non-Deposit of Duty & Penalty</h1> The Appellate Tribunal CEGAT, Mumbai allowed the appeal, setting aside the Commissioner (Appeals) order for non-deposit of duty and penalty. The Tribunal ... Stay/Dispensation of pre-deposit - Appeal The Appellate Tribunal CEGAT, Mumbai allowed the appeal, setting aside the Commissioner (Appeals) order for non-deposit of duty and penalty. The Tribunal directed the Commissioner (Appeals) to hear and dispose of the appeal without requiring any further deposit. The Tribunal found a prima facie case for waiving excess deposit based on the explanation provided.