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of <h1>Tribunal allows appeal delay due to family disputes, mandates deposit of duty balance within 8 weeks.</h1> <h3>PLAZA CASTINGS PVT. LTD. Versus COMMISSIONER OF C. EX., THANE-I</h3> The Tribunal condoned the delay in filing appeals due to family disputes, accepting the appeals and stay petitions for record. The responsible officers ... - Issues:Delay in filing appeals, condonation of delay, shortage of Cenvat credit availed inputs, waiver of pre-deposit of balance amounts of interest and penalty.Delay in Filing Appeals - Condonation of Delay:The judgment addresses the issue of condonation of delay in filing appeals by the assessee. The delay of 160 days was explained by the deponent in the affidavit as being due to family disputes, which led to the appeals being filed only after the factory was taken over. The Tribunal considered the reasons provided and found that the applicants had made out a case for condoning the delay. Consequently, the Tribunal condoned the delay and accepted the appeals and stay petitions for record.Shortage of Cenvat Credit Availed Inputs:The judgment discusses the issue of shortage of Cenvat credit availed inputs. The responsible officers of the company admitted the shortage, and legal submissions by the counsel were to be considered at the final disposal of the appeals. The Tribunal noted that the applicants did not establish a prima facie case for complete waiver of the amounts adjudged by the adjudicating authority. The appellant was directed to deposit the balance amount of duty adjudged within 8 weeks, with compliance to be reported by a specified date. Upon compliance, the applications for waiver of pre-deposit of balance amounts of interest and penalty were granted, and recovery stayed until the disposal of the appeals. Non-compliance would result in dismissal of both appeals without further notice.This comprehensive analysis of the judgment covers the issues of delay in filing appeals, condonation of delay, shortage of Cenvat credit availed inputs, and waiver of pre-deposit of balance amounts of interest and penalty, providing a detailed overview of the Tribunal's decision and reasoning for each issue.
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