https://www.taxtmi.com/caselaws?id=121413 The Appellate Tribunal allowed the appeal, granting waiver of pre-deposit of duty and penalty despite a 22-day delay in filing. The Tribunal held that the appellants were eligible for abatement for the period their stenter machine with 4 chambers remained closed, rejecting the Commissioner's view that full duty payment was required first. Emphasizing that denying abatement based on a procedural issue was unjustified, the Tribunal ruled in favor of the appellants, ensuring they received the benefit of abatement. en-us Fri, 20 Apr 2007 00:00:00 +0530 Mon, 30 Jul 2012 15:11:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121413 The Appellate Tribunal allowed the appeal, granting waiver of pre-deposit of duty and penalty despite a 22-day delay in filing. The Tribunal held that the appellants were eligible for abatement for the period their stenter machine with 4 chambers remained closed, rejecting the Commissioner's view that full duty payment was required first. Emphasizing that denying abatement based on a procedural issue was unjustified, the Tribunal ruled in favor of the appellants, ensuring they received the benefit of abatement. Case-Laws Central Excise Fri, 20 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121413