Waiver of pre-deposit granted by Appellate Tribunal due to delay in filing

The Appellate Tribunal CEGAT, Mumbai granted waiver of pre-deposit of duty and penalty in an appeal due to delay in filing caused by waiting for direction from the Head Office. The Commissioner (Appeals) was directed to reconsider the case, highlighting the importance of condoning delays when not substantial.

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The Appellate Tribunal CEGAT, Mumbai granted waiver of pre-deposit of duty of Rs. 3,72,824/- and penalty of Rs. 2 lakhs in an appeal where the delay in filing was due to waiting for direction from the Head Office. The Commissioner (Appeals) was directed to reconsider the case, emphasizing the need to condone delays when they are not substantial.

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