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    <title>2006 (3) TMI 394 - CESTAT, MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT, Mumbai allowed the appellant&#039;s stay applications against a confirmed demand of duty and penalties. The Tribunal found the evidence solely based on a transporter&#039;s records insufficient to establish clandestine removal, noting the lack of corroborative evidence like procurement or processing details. Acknowledging the appellant&#039;s financial hardship and strong prima facie case, the Tribunal unconditionally granted all stay petitions, prioritizing expedited final disposal.</description>
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      <description>The Appellate Tribunal CESTAT, Mumbai allowed the appellant&#039;s stay applications against a confirmed demand of duty and penalties. The Tribunal found the evidence solely based on a transporter&#039;s records insufficient to establish clandestine removal, noting the lack of corroborative evidence like procurement or processing details. Acknowledging the appellant&#039;s financial hardship and strong prima facie case, the Tribunal unconditionally granted all stay petitions, prioritizing expedited final disposal.</description>
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