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of <h1>Appeal granted for factory closure delay, duty deposit required, penalty waived.</h1> <h3>SUPER COATERS (P) LTD. Versus COLLECTOR OF C. EX. & CUSTOMS, AURANGABAD</h3> The appeal was filed against an order by the Collector of Central Excise & Customs, Aurangabad. The delay in filing the appeal was condoned due to the ... Appeal - Limitation - Condonation of delay The appeal was filed against the order-in-original No. 59/92 dated March 1993 by the Collector of Central Excise & Customs, Aurangabad. Applicants required to deposit Rs. 6,972.52 towards duty and Rs. 3,000 penalty for hearing the appeal on merits. A delay of 52 days in filing the appeal was explained due to the factory being closed, and the delay was condoned as there was no negligence. Applicants directed to deposit full duty amount within eight weeks, failing which the appeal could be rejected. Stay and waiver of penalty upon depositing duty amount.
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