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    <title>2004 (10) TMI 365 - CESTAT, MUMBAI</title>
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    <description>The Tribunal granted the waiver of pre-deposit of duty and penalties amounting to Rs. 3,91,33,620/- pending appeals, citing a strong prima facie case presented by the applicants. The decision was influenced by the immovability of the equipment under Chapter Sub-Heading 8525.00, as highlighted by the applicants, and comparisons with dropped proceedings against similar companies. The Tribunal scheduled the appeals for a hearing on 12-1-2005, staying the recovery of duty and penalties based on the arguments presented and the comparisons with other cases.</description>
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