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    <title>1999 (5) TMI 303 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal granted the appellant&#039;s request for waiver of pre-deposit and stay of recovery, upheld the classification of the effluent treatment plant under Tariff Heading 84.19, found a strong prima facie case on limitation, dismissed the suppression of facts argument, and ruled out the imposition of penalty under Section 11AC due to the timeline involved.</description>
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      <description>The Tribunal granted the appellant&#039;s request for waiver of pre-deposit and stay of recovery, upheld the classification of the effluent treatment plant under Tariff Heading 84.19, found a strong prima facie case on limitation, dismissed the suppression of facts argument, and ruled out the imposition of penalty under Section 11AC due to the timeline involved.</description>
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