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    <title>2015 (7) TMI 66 - CESTAT KOLKATA</title>
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    <description>The Tribunal granted waiver of predeposit and stayed the recovery of dues during the appeal process for the Applicants. It found merit in the arguments presented, including challenges to the classification of goods, clubbing of clearances for SSI Exemption eligibility, and invocation of the extended limitation period for show cause notices. The Tribunal emphasized the need for detailed examination of the relationship between the Units and the impact on the case, acknowledging both the Revenue&#039;s position and the Applicants&#039; contentions.</description>
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