https://www.taxtmi.com/caselaws?id=99041 A misleading appellate preamble that directed an aggrieved party to file a revision application, while later referring to an appeal under the Central Excise Act, was capable of confusing a reasonable litigant and justified condonation of delay. A pre-deposit order under the pre-deposit provision was also unsustainable because it was fixed without prima facie consideration of the merits and without hearing the parties on the waiver request. The matter was remanded for fresh consideration of the waiver application after hearing the parties. en-us Fri, 30 Jun 2000 00:00:00 +0530 Tue, 24 Jan 2012 18:53:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99041 A misleading appellate preamble that directed an aggrieved party to file a revision application, while later referring to an appeal under the Central Excise Act, was capable of confusing a reasonable litigant and justified condonation of delay. A pre-deposit order under the pre-deposit provision was also unsustainable because it was fixed without prima facie consideration of the merits and without hearing the parties on the waiver request. The matter was remanded for fresh consideration of the waiver application after hearing the parties. Case-Laws Central Excise Fri, 30 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99041