https://www.taxtmi.com/caselaws?id=99512 At the stay stage, the Tribunal considered whether the appellants should be granted waiver of pre-deposit of duty and penalty and a stay of recovery pending appeal. It found a strong prima facie case on both classification and limitation, and took into account the hardship pleaded by the appellants as well as the substantial duty and penalty at issue. The Tribunal also protected the Revenue by directing an undertaking against alienation of assets. On that basis, pre-deposit was waived and recovery of the duty and penalty was stayed until disposal of the appeal. en-us Wed, 11 Apr 2001 00:00:00 +0530 Fri, 27 Jan 2012 16:07:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99512 At the stay stage, the Tribunal considered whether the appellants should be granted waiver of pre-deposit of duty and penalty and a stay of recovery pending appeal. It found a strong prima facie case on both classification and limitation, and took into account the hardship pleaded by the appellants as well as the substantial duty and penalty at issue. The Tribunal also protected the Revenue by directing an undertaking against alienation of assets. On that basis, pre-deposit was waived and recovery of the duty and penalty was stayed until disposal of the appeal. Case-Laws Central Excise Wed, 11 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99512