https://www.taxtmi.com/caselaws?id=117690 The Tribunal granted the appellants a waiver of pre-deposit and stay of recovery, directing the lower appellate authority to decide the appeal on its merits without insisting on pre-deposit. The impugned order was set aside, and the appeal was allowed by way of remand, emphasizing providing the assessee with a reasonable opportunity to be heard during the proceedings before the lower appellate authority. The Tribunal found that the goods sought to be cleared for home consumption were prima facie eligible for the benefits under the second Notification, supported by Section 20 of the Customs Act. en-us Mon, 20 Feb 2006 00:00:00 +0530 Mon, 25 Jun 2012 18:14:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117690 The Tribunal granted the appellants a waiver of pre-deposit and stay of recovery, directing the lower appellate authority to decide the appeal on its merits without insisting on pre-deposit. The impugned order was set aside, and the appeal was allowed by way of remand, emphasizing providing the assessee with a reasonable opportunity to be heard during the proceedings before the lower appellate authority. The Tribunal found that the goods sought to be cleared for home consumption were prima facie eligible for the benefits under the second Notification, supported by Section 20 of the Customs Act. Case-Laws Customs Mon, 20 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117690