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    <title>2001 (1) TMI 481 - CEGAT, KOLKATA</title>
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    <description>Interim relief was granted in a stay proceeding where the final product was described as Local Control Station and the clearance documents also used Push Button Station as an interchangeable description. The Tribunal treated the two expressions as synonymous, noted that the Department had raised no objection to that usage, and found that the appellant had shown a sufficient prima facie case for relief. On that basis, pre-deposit of the duty demand and penalty was dispensed with and recovery was stayed pending disposal of the appeal.</description>
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      <description>Interim relief was granted in a stay proceeding where the final product was described as Local Control Station and the clearance documents also used Push Button Station as an interchangeable description. The Tribunal treated the two expressions as synonymous, noted that the Department had raised no objection to that usage, and found that the appellant had shown a sufficient prima facie case for relief. On that basis, pre-deposit of the duty demand and penalty was dispensed with and recovery was stayed pending disposal of the appeal.</description>
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