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    <title>2000 (12) TMI 736 - CEGAT,  NEW DELHI</title>
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    <description>A reduced pre-deposit was ordered where the appellants showed limited financial capacity and closure of the factory, and the balance duty was waived with recovery stayed pending disposal of the appeal. Because the Commissioner (Appeals) had dismissed the matter for non-compliance without examining the merits, the Tribunal directed that, on compliance with the reduced deposit, the appeal be taken up again for fresh adjudication after hearing the appellants. The operative effect was partial interim relief combined with remand for decision on merits.</description>
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      <description>A reduced pre-deposit was ordered where the appellants showed limited financial capacity and closure of the factory, and the balance duty was waived with recovery stayed pending disposal of the appeal. Because the Commissioner (Appeals) had dismissed the matter for non-compliance without examining the merits, the Tribunal directed that, on compliance with the reduced deposit, the appeal be taken up again for fresh adjudication after hearing the appellants. The operative effect was partial interim relief combined with remand for decision on merits.</description>
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