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    <title>1994 (11) TMI 201 - CEGAT, NEW DELHI</title>
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    <description>Waiver of pre-deposit and stay of recovery were granted where the applicants raised an arguable challenge to the adjudicating authority&#039;s jurisdiction, showed a prima facie breach of natural justice because documents used to enhance assessable value had not been supplied, and pointed to possible delay beyond six months in issuing the show cause notice after seizure. Their financial hardship also supported interim protection. On these combined grounds, the matter was treated as fit for protection pending further proceedings.</description>
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