https://www.taxtmi.com/caselaws?id=113540 The Tribunal granted condonation of a 267-day delay in filing an appeal (No. E/348/2001) concerning the determination of Annual Capacity of Production (ACP) by the Commissioner. Despite the significant delay, the Tribunal considered the peculiar circumstances and statutory remedy available to the party. The Madras High Court had directed the Commissioner to pass a proper order determining the ACP in accordance with the law. The Tribunal found the Commissioner's order unsustainable as it did not consider the changes in mill parameters, leading to demands for duty and penalties. Condonation was granted to prevent gross injustice to the assessee. en-us Fri, 04 Jun 2004 00:00:00 +0530 Sat, 05 May 2012 17:21:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113540 The Tribunal granted condonation of a 267-day delay in filing an appeal (No. E/348/2001) concerning the determination of Annual Capacity of Production (ACP) by the Commissioner. Despite the significant delay, the Tribunal considered the peculiar circumstances and statutory remedy available to the party. The Madras High Court had directed the Commissioner to pass a proper order determining the ACP in accordance with the law. The Tribunal found the Commissioner's order unsustainable as it did not consider the changes in mill parameters, leading to demands for duty and penalties. Condonation was granted to prevent gross injustice to the assessee. Case-Laws Central Excise Fri, 04 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113540