https://www.taxtmi.com/caselaws?id=88688 The Tribunal allowed the appeal challenging the order holding the appellant liable to pay duty on cement, including the value of gunny bags. The Collector (Appeals) set aside the Assistant Collector's decision for de novo consideration after condoning the delay in filing the appeal. The appellant's claim for deduction towards the cost of gunny bags was upheld, with the Tribunal finding that previous judgments and legal provisions allowed for such deductions. The Tribunal emphasized the applicability of Section 35E provisions, including the power to condone delays, in appeals against adjudicating authority orders. en-us Thu, 18 Jun 1998 00:00:00 +0530 Tue, 20 Sep 2011 15:52:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88688 The Tribunal allowed the appeal challenging the order holding the appellant liable to pay duty on cement, including the value of gunny bags. The Collector (Appeals) set aside the Assistant Collector's decision for de novo consideration after condoning the delay in filing the appeal. The appellant's claim for deduction towards the cost of gunny bags was upheld, with the Tribunal finding that previous judgments and legal provisions allowed for such deductions. The Tribunal emphasized the applicability of Section 35E provisions, including the power to condone delays, in appeals against adjudicating authority orders. Case-Laws Central Excise Thu, 18 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88688