CESTAT waives pre-deposit, overturns appeal dismissal, remands case for merits hearing The Appellate Tribunal CESTAT, New Delhi, waived the pre-deposit requirement for the appeal due to sufficient deposit made by the applicants. The appeal ...
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CESTAT waives pre-deposit, overturns appeal dismissal, remands case for merits hearing
The Appellate Tribunal CESTAT, New Delhi, waived the pre-deposit requirement for the appeal due to sufficient deposit made by the applicants. The appeal dismissal for a filing delay was overturned by the Commissioner, citing the appellants' counsel's illness supported by a medical certificate. The case was remanded to the Commissioner for a merits hearing.
The Appellate Tribunal CESTAT, New Delhi, waived the pre-deposit of the remaining duty amount for hearing the appeal as the applicants had already deposited a sufficient sum. The appeal was dismissed due to a 75-day delay in filing, but the delay was condoned by the Commissioner based on the appellants' counsel's illness supported by a medical certificate. The matter was remanded to the Commissioner for deciding the appeal on merits after affording a hearing to the appellants.
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