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    <title>2005 (2) TMI 557 - CESTAT,  MUMBAI</title>
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    <description>The Tribunal granted the waiver of pre-deposit of duty and penalty under Section 11D, citing the absence of machinery provisions during the disputed period. The Tribunal considered the arguments presented by the applicants, including procedural issues from the previous hearing, and directed a stay on the recovery of duty and penalty pending appeal. The decision was based on the applicants&#039; detailed written submissions and legal precedents supporting their position.</description>
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      <description>The Tribunal granted the waiver of pre-deposit of duty and penalty under Section 11D, citing the absence of machinery provisions during the disputed period. The Tribunal considered the arguments presented by the applicants, including procedural issues from the previous hearing, and directed a stay on the recovery of duty and penalty pending appeal. The decision was based on the applicants&#039; detailed written submissions and legal precedents supporting their position.</description>
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