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    <description>Delay in filing the appeal was condoned on acceptance of the reasons furnished. In the waiver application, a prima facie case was found for unconditional waiver of pre-deposit because binding precedent supported the claim that use of cabs to transport employees between residence and factory had a direct nexus with the business of manufacture. Recovery was stayed pending disposal of the appeal.</description>
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      <description>Delay in filing the appeal was condoned on acceptance of the reasons furnished. In the waiver application, a prima facie case was found for unconditional waiver of pre-deposit because binding precedent supported the claim that use of cabs to transport employees between residence and factory had a direct nexus with the business of manufacture. Recovery was stayed pending disposal of the appeal.</description>
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