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of <h1>Appellate Tribunal grants waiver for delay in filing appeal & pre-deposit of Rs. 1,83,569</h1> <h3>AIRBUS-A-FABRIC Versus COMMISSIONER OF CENTRAL EXCISE, TRICHY</h3> The Appellate Tribunal CESTAT, CHENNAI, condoned the delay in filing the appeal by M/s. Airbus-A-Fabrics due to difficulties in obtaining proof of export. ... Appeal - Limitation - Delay in filing of - Stay/Dispensation of pre-deposit The Appellate Tribunal CESTAT, CHENNAI, in a 2009 judgment, considered two applications from M/s. Airbus-A-Fabrics. The first application requested a delay of 35 days in filing an appeal, while the second sought a waiver of pre-deposit of duty and penalties totaling Rs. 1,83,569. The demand arose from the failure to manufacture and export goods using duty-free inputs under Notification No. 43/01-C.E. The delay in filing the appeal was attributed to efforts to obtain proof of export, which was delayed due to the Managing Director of the exporting company being out of the country. The Tribunal condoned the delay, finding sufficient cause. As for the waiver application, the appellants argued that they had followed the rules and exported finished goods, but the lower authorities disagreed. The appellants now had the necessary documents to prove their case and requested a remand to the original authority. After reviewing the evidence, the Tribunal found a prima facie case against the demand and penalty, ordering a waiver of adjudged dues pending the appeal decision. The order was pronounced in open court.
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