Appeal Dismissed for Duty Non-Payment Penalty Due to Uncondoned Delay

The appeal against the penalty for non-payment of duty was dismissed due to a delay of 12 days, which was not condoned by the court. The closure of the applicant Mill and difficulty in tracing case papers were cited as reasons for the delay.

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The appeal was filed with a delay of 12 days against the Commissioner of Central Excise (Appeals) order confirming penalty for non-payment of duty by the applicant Mills. The reason for delay was the closure of the applicant Mill and difficulty in tracing case papers. The delay was not condoned, and the appeal was dismissed as time-barred.

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