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    <title>2014 (1) TMI 623 - CESTAT KOLKATA</title>
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    <description>The Appellate Tribunal CESTAT Kolkata granted the applicant&#039;s request for a waiver of pre-deposit of duty amount and penalty under the Central Excise Act, 1944. The Tribunal acknowledged the discrepancy in stock of M.S. Ingots, the previous order setting aside a show cause notice for the same quantity, and the argument of potential double jeopardy. Due to the established prima facie case for relief and the repeated demand for the same quantity, the Tribunal stayed the recovery of the adjudged amount during the appeal, approving the stay application.</description>
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      <description>The Appellate Tribunal CESTAT Kolkata granted the applicant&#039;s request for a waiver of pre-deposit of duty amount and penalty under the Central Excise Act, 1944. The Tribunal acknowledged the discrepancy in stock of M.S. Ingots, the previous order setting aside a show cause notice for the same quantity, and the argument of potential double jeopardy. Due to the established prima facie case for relief and the repeated demand for the same quantity, the Tribunal stayed the recovery of the adjudged amount during the appeal, approving the stay application.</description>
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      <pubDate>Wed, 20 Mar 2013 00:00:00 +0530</pubDate>
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