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    <title>2002 (3) TMI 635 - CEGAT, NEW DELHI</title>
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    <description>Waiver of pre-deposit was partly granted by directing the applicants to deposit Rs. 20 lakhs towards duty within eight weeks. On compliance, the balance duty and the entire penalty were waived, and recovery remained stayed during the pendency of the appeal. The operative effect was conditional relief from pre-deposit, with the deposit requirement serving as the threshold for waiver of the remaining demand and penalty.</description>
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      <description>Waiver of pre-deposit was partly granted by directing the applicants to deposit Rs. 20 lakhs towards duty within eight weeks. On compliance, the balance duty and the entire penalty were waived, and recovery remained stayed during the pendency of the appeal. The operative effect was conditional relief from pre-deposit, with the deposit requirement serving as the threshold for waiver of the remaining demand and penalty.</description>
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