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    <title>2005 (7) TMI 422 - CESTAT, NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT, New Delhi, allowed the appeal, condoning a 96-day delay in filing and waiving the pre-deposit of duty and penalty. This decision was made due to the company being wound up and the Official Liquidator appointed by the Allahabad High Court. The stay petition was also allowed.</description>
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    <pubDate>Mon, 18 Jul 2005 00:00:00 +0530</pubDate>
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      <description>The Appellate Tribunal CESTAT, New Delhi, allowed the appeal, condoning a 96-day delay in filing and waiving the pre-deposit of duty and penalty. This decision was made due to the company being wound up and the Official Liquidator appointed by the Allahabad High Court. The stay petition was also allowed.</description>
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