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    <title>2002 (2) TMI 1080 - CEGAT, MUMBAI</title>
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    <description>The Appellate Tribunal CEGAT, Mumbai granted waiver of pre-deposit of duty and penalty in an appeal due to delay in filing caused by waiting for direction from the Head Office. The Commissioner (Appeals) was directed to reconsider the case, highlighting the importance of condoning delays when not substantial.</description>
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    <pubDate>Wed, 13 Feb 2002 00:00:00 +0530</pubDate>
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      <description>The Appellate Tribunal CEGAT, Mumbai granted waiver of pre-deposit of duty and penalty in an appeal due to delay in filing caused by waiting for direction from the Head Office. The Commissioner (Appeals) was directed to reconsider the case, highlighting the importance of condoning delays when not substantial.</description>
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