Supreme Court India: Delay in Customs Tribunal appeal condoned, order set aside, pre-deposit waived. The Supreme Court of India condoned the delay in an appeal against a Customs Tribunal order. The Court set aside the Tribunal's order and referred the ...
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Supreme Court India: Delay in Customs Tribunal appeal condoned, order set aside, pre-deposit waived.
The Supreme Court of India condoned the delay in an appeal against a Customs Tribunal order. The Court set aside the Tribunal's order and referred the matter back to the Commissioner of Central Excise (Appeals) with the condition that pre-deposit is waived. The Commissioner of Central Excise (Appeals) was instructed not to consider any observations from the Tribunal's order. The appeal was disposed of with no costs.
The Supreme Court of India condoned the delay in an appeal against a Customs Tribunal order. The Tribunal wrongly decided the appeal on merits instead of focusing on the pre-deposit issue. The Court set aside the Tribunal's order and referred the matter back to the Commissioner of Central Excise (Appeals) with the condition that pre-deposit is waived. The Commissioner of Central Excise (Appeals) was instructed not to consider any observations from the Tribunal's order. The appeal was disposed of with no costs.
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