https://www.taxtmi.com/caselaws?id=113690 The Appellate Tribunal CESTAT, Bangalore, addressed the issue of condonation of delay and exemption from pre-deposit in this case. The Tribunal found that since the assessee was not guilty of suppression, the invocation of the proviso to Section 11A was unjustifiable. Consequently, the Tribunal set aside the impugned order, allowing the appeal and directing the refund of the deposited amount of Rs. 10,000 to the appellants within three months. The judgment emphasizes the significance of correctly applying legal provisions in tax matters to avoid adverse consequences. en-us Tue, 16 Sep 2003 00:00:00 +0530 Mon, 07 May 2012 16:42:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113690 The Appellate Tribunal CESTAT, Bangalore, addressed the issue of condonation of delay and exemption from pre-deposit in this case. The Tribunal found that since the assessee was not guilty of suppression, the invocation of the proviso to Section 11A was unjustifiable. Consequently, the Tribunal set aside the impugned order, allowing the appeal and directing the refund of the deposited amount of Rs. 10,000 to the appellants within three months. The judgment emphasizes the significance of correctly applying legal provisions in tax matters to avoid adverse consequences. Case-Laws Central Excise Tue, 16 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113690