Appeal allowed due to time-barred review order; waiver granted on pre-deposit

The appeal was allowed by the Appellate Tribunal CESTAT, New Delhi as the review order issued under Section 84 of the Finance Act, 1994 was found to be time-barred, having been passed after the prescribed 2-year limit from the date of the original order. Waiver of pre-deposit was granted during the appeal process.

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The Appellate Tribunal CESTAT, New Delhi found that the review order issued under Section 84 of the Finance Act, 1994 was passed after the prescribed time limit of 2 years from the date of the original order. The appeal was allowed as the review order was deemed time-barred. The waiver of pre-deposit was granted during the appeal process.

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