https://www.taxtmi.com/caselaws?id=118602 The Appellate Tribunal CESTAT, Mumbai allowed condonation of a three-day delay in filing appeals due to torrential rains. It waived the pre-deposit of duty and penalty for three applicants, citing adverse weather conditions. The Tribunal confirmed duty demand against multiple units but exempted one unit based on SSI eligibility. It found the Commissioner's actions indicated acceptance of the alleged dummy units as existing, leading to the waiver of pre-deposit. Recovery was stayed pending appeals, with Vice-President Ms. Jyoti Balasundaram delivering the decision. en-us Fri, 18 Aug 2006 00:00:00 +0530 Wed, 04 Jul 2012 14:14:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118602 The Appellate Tribunal CESTAT, Mumbai allowed condonation of a three-day delay in filing appeals due to torrential rains. It waived the pre-deposit of duty and penalty for three applicants, citing adverse weather conditions. The Tribunal confirmed duty demand against multiple units but exempted one unit based on SSI eligibility. It found the Commissioner's actions indicated acceptance of the alleged dummy units as existing, leading to the waiver of pre-deposit. Recovery was stayed pending appeals, with Vice-President Ms. Jyoti Balasundaram delivering the decision. Case-Laws Central Excise Fri, 18 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118602