https://www.taxtmi.com/caselaws?id=98842 The Appellate Tribunal CEGAT, Mumbai condoned the delay in filing the appeal by Ratankumar Agrawal due to a previous joint appeal. The appeals were made against the confiscation of fabrics and imposition of penalty on both parties for not paying duty on processed fabrics. Despite the departmental representative's argument, the tribunal applied the Delhi High Court judgment in Pioneer Silk Mills Pvt. Ltd. v. Union of India, setting aside the confiscation and penalty. The tribunal resolved the conflict between the Gujarat High Court and Delhi High Court judgments, ultimately allowing the appeals and overturning the impugned order. en-us Tue, 25 Jan 2000 00:00:00 +0530 Tue, 24 Jan 2012 12:25:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98842 The Appellate Tribunal CEGAT, Mumbai condoned the delay in filing the appeal by Ratankumar Agrawal due to a previous joint appeal. The appeals were made against the confiscation of fabrics and imposition of penalty on both parties for not paying duty on processed fabrics. Despite the departmental representative's argument, the tribunal applied the Delhi High Court judgment in Pioneer Silk Mills Pvt. Ltd. v. Union of India, setting aside the confiscation and penalty. The tribunal resolved the conflict between the Gujarat High Court and Delhi High Court judgments, ultimately allowing the appeals and overturning the impugned order. Case-Laws Central Excise Tue, 25 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98842