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    <title>2001 (4) TMI 628 - CEGAT, MUMBAI</title>
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    <description>A declaration under the Kar Vivad Samadhan Scheme, 1998 was considered in relation to a request for waiver of pre-deposit and stay of recovery of redemption fine and penalty. The demand and confiscation were noted to concern different goods, but the applicant&#039;s reliance on an earlier Tribunal view was found to have prima facie relevance. The departmental objection was recorded as requiring consideration, yet only a provisional view was taken for interim relief, and deposit of the redemption fine and penalty was waived with recovery stayed.</description>
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      <description>A declaration under the Kar Vivad Samadhan Scheme, 1998 was considered in relation to a request for waiver of pre-deposit and stay of recovery of redemption fine and penalty. The demand and confiscation were noted to concern different goods, but the applicant&#039;s reliance on an earlier Tribunal view was found to have prima facie relevance. The departmental objection was recorded as requiring consideration, yet only a provisional view was taken for interim relief, and deposit of the redemption fine and penalty was waived with recovery stayed.</description>
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