Appeal Granted, Delay Condoned, Case Remanded for Further Proceedings

The Appellate Tribunal CESTAT, Mumbai allowed the appeal, condoned the delay caused by the death of the Excise incharge's father, and remanded the case back to the Commissioner for further proceedings. The Commissioner (Appeals) was instructed not to insist on any further pre-deposit and to hear the appellant on merit before deciding the issue.

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The Appellate Tribunal CESTAT, Mumbai allowed the appeal, condoned the delay caused by the death of the Excise incharge's father, and remanded the case back to the Commissioner for further proceedings. The Commissioner (Appeals) was instructed not to insist on any further pre-deposit and to hear the appellant on merit before deciding the issue.

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