https://www.taxtmi.com/caselaws?id=94247 Delay in filing the appeal was condoned because the appellant supported the request with an affidavit and medical certificate showing illness of the Managing Director, and the delay was short with sufficient cause shown. On the pre-deposit issue, the forum held that bona fide purchase of exempted goods, absence of collusion in duty evasion, and financial hardship required consideration on merits, so full pre-deposit was not sustained. A reduced deposit was directed instead, the dismissal for non-deposit was set aside, and the matter was remanded for de novo consideration on merits. en-us Tue, 07 Sep 1999 00:00:00 +0530 Mon, 21 Nov 2011 11:34:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94247 Delay in filing the appeal was condoned because the appellant supported the request with an affidavit and medical certificate showing illness of the Managing Director, and the delay was short with sufficient cause shown. On the pre-deposit issue, the forum held that bona fide purchase of exempted goods, absence of collusion in duty evasion, and financial hardship required consideration on merits, so full pre-deposit was not sustained. A reduced deposit was directed instead, the dismissal for non-deposit was set aside, and the matter was remanded for de novo consideration on merits. Case-Laws Central Excise Tue, 07 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94247