Delay condonation and site formation classification led to rejection of the duty demand on removal of overburden.

Delay in filing the appeal was accepted on the basis of an affidavit explaining that the impugned order was not immediately traced. On merits, removal of overburden during the relevant period was treated as falling outside the scope of site formation, following an earlier order of the same Bench. The duty demand was therefore not sustained and full waiver of the dues was granted.

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Issues: Whether the delay in filing the appeal deserved condonation, and whether removal of overburden during the relevant period fell within the ambit of site formation so as to justify the duty demand.

Analysis: The delay was explained through an affidavit setting out the circumstances in which the impugned order was not immediately traced, and the explanation was accepted. On merits, the dispute was treated as identical to an earlier order of the same Bench, where removal of overburden during the relevant period was held not to fall within site formation.

Conclusion: The delay was condoned, and the demand was not sustained; full waiver of the dues was granted.

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