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    <description>Delay in filing the appeal was accepted on the basis of an affidavit explaining that the impugned order was not immediately traced. On merits, removal of overburden during the relevant period was treated as falling outside the scope of site formation, following an earlier order of the same Bench. The duty demand was therefore not sustained and full waiver of the dues was granted.</description>
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      <description>Delay in filing the appeal was accepted on the basis of an affidavit explaining that the impugned order was not immediately traced. On merits, removal of overburden during the relevant period was treated as falling outside the scope of site formation, following an earlier order of the same Bench. The duty demand was therefore not sustained and full waiver of the dues was granted.</description>
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