Appeal allowed despite 266-day delay due to financial hardship

The Appellate Tribunal CESTAT Mumbai allowed the appeal to proceed despite a delay of 266 days in filing, citing severe financial hardship faced by the appellant who had to pledge jewelry to raise the pre-deposit amount required by the Central Excise Act, 1944.

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The Appellate Tribunal CESTAT Mumbai condoned a delay of 266 days in filing an appeal due to severe financial hardship faced by the appellant. The delay was explained by the applicant, who had to pledge jewelry with the bank to raise the pre-deposit amount as required by the Central Excise Act, 1944. The Tribunal found the reason acceptable and allowed the appeal to proceed for disposal.

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