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    <title>2012 (7) TMI 320 - CESTAT, NEW DELHI</title>
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    <description>An ex parte dismissal was recalled because the appellant had not been heard and the limitation plea raised in the appeal memo had not been examined. On the stay application, the Tribunal granted conditional waiver of the remaining duty and entire penalty on a prima facie view of the dispute and limitation, directing a pre-deposit of Rs. 1.50 lakhs within six weeks. The ex parte disposal was therefore set aside, and interim protection was made subject to compliance with the deposit condition.</description>
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      <title>2012 (7) TMI 320 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=214747</link>
      <description>An ex parte dismissal was recalled because the appellant had not been heard and the limitation plea raised in the appeal memo had not been examined. On the stay application, the Tribunal granted conditional waiver of the remaining duty and entire penalty on a prima facie view of the dispute and limitation, directing a pre-deposit of Rs. 1.50 lakhs within six weeks. The ex parte disposal was therefore set aside, and interim protection was made subject to compliance with the deposit condition.</description>
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