Appellate Tribunal grants waiver of pre-deposit & stays recovery despite appeal dismissal.

The Appellate Tribunal CESTAT Bangalore ruled in favor of the appellant, allowing a waiver of pre-deposit and staying recovery without further action even after 180 days, despite the Commissioner (Appeals) dismissing the appeal as time-barred due to late service of the order.

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The Appellate Tribunal CESTAT Bangalore ruled that the appellant must pre-deposit Rs 1,95,436. The appeal was dismissed by the Commissioner (Appeals) as time-barred, but the appellant argued that the order was not served to them on time. The Tribunal allowed the stay application, granting waiver of pre-deposit and staying recovery without any further action even after 180 days.

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