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    <title>1997 (5) TMI 165 - CEGAT, NEW DELHI</title>
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    <description>The Appellate Tribunal CEGAT, New Delhi, considered two stay applications regarding the confiscation of silver and ornaments worth Rs. 99,000, with a penalty of Rs. 10,000 imposed on each appellant. The appellants alleged coercion in obtaining statements, lack of personal hearing, and financial hardship. The Tribunal noted the absence of a notice of hearing in the order-in-original, supporting the appellants&#039; claim of an ex parte order. Given the circumstances, including the confiscation and financial difficulties, the Tribunal waived the pre-deposit of the penalty amount and stayed its recovery during the appeal proceedings.</description>
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    <pubDate>Tue, 06 May 1997 00:00:00 +0530</pubDate>
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      <title>1997 (5) TMI 165 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=86955</link>
      <description>The Appellate Tribunal CEGAT, New Delhi, considered two stay applications regarding the confiscation of silver and ornaments worth Rs. 99,000, with a penalty of Rs. 10,000 imposed on each appellant. The appellants alleged coercion in obtaining statements, lack of personal hearing, and financial hardship. The Tribunal noted the absence of a notice of hearing in the order-in-original, supporting the appellants&#039; claim of an ex parte order. Given the circumstances, including the confiscation and financial difficulties, the Tribunal waived the pre-deposit of the penalty amount and stayed its recovery during the appeal proceedings.</description>
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      <pubDate>Tue, 06 May 1997 00:00:00 +0530</pubDate>
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