Tribunal grants appeal delay, waives duty pre-deposit, stays recovery pending disposal.

The Tribunal allowed the condonation of a 4-day delay in filing the appeal due to its marginal nature. The waiver of pre-deposit of duty was granted based on the limitation issue, as the show cause notice was deemed prima facie time-barred. The recovery of the duty amount, interest, and penalty was stayed pending the appeal's disposal.

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Issues: Delay in filing appeal, waiver of pre-deposit of duty, under-valuation of final product, limitation period for show cause notices.

The judgment addresses the issue of delay in filing the appeal before the Tribunal, where the application for condonation of a 4-day delay is allowed due to its marginal nature. The Registry is directed to take up the Stay Petition and the appeal on record. Moving on to the issue of waiver of pre-deposit of duty amounting to Rs.21,82,680/-, interest, and penalty, the adjudicating authority and the first appellate authority confirmed the amounts due to under-valuation of the final product by not including handling and forwarding charges for discharging duty liability. The Chartered Accountant argues that previous show cause notices on the same issue were allowed by CESTAT, highlighting the current notice's potential time-bar due to issuance beyond the limitation period. The Tribunal, after hearing both parties, notes the lack of show cause notices within the limitation period despite previous issues on the same matter, deeming the current notice prima facie time-barred. Consequently, the application for waiver of pre-deposit is granted based on the limitation issue, and the recovery of amounts involved is stayed pending the appeal's disposal.

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