https://www.taxtmi.com/caselaws?id=126142 A 35-day delay in filing the appeal was condoned because it was explained by the time needed to obtain proof of export, and the delay was not shown to be deliberate or lacking bona fides. On the stay application, the Tribunal found a prima facie case for waiver of pre-deposit and recovery because the record, including ARE-2 particulars, invoices, shipping bills and export documents, indicated possible compliance with Notification No. 43/01-C.E. and the 2001 concessional-rate rules. Interim protection was therefore granted pending disposal of the appeal on merits. en-us Fri, 03 Apr 2009 00:00:00 +0530 Fri, 02 Nov 2012 16:31:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126142 A 35-day delay in filing the appeal was condoned because it was explained by the time needed to obtain proof of export, and the delay was not shown to be deliberate or lacking bona fides. On the stay application, the Tribunal found a prima facie case for waiver of pre-deposit and recovery because the record, including ARE-2 particulars, invoices, shipping bills and export documents, indicated possible compliance with Notification No. 43/01-C.E. and the 2001 concessional-rate rules. Interim protection was therefore granted pending disposal of the appeal on merits. Case-Laws Central Excise Fri, 03 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126142