https://www.taxtmi.com/caselaws?id=211892 The Tribunal granted waiver of predeposit of duty and penalty under Section 11AC of the Central Excise Act, 1944, in a case where the appeal was dismissed due to a one-day delay in filing caused by unavoidable circumstances. Emphasizing the need for a fair hearing, the Tribunal remanded the matter back to the Commissioner (Appeals) for a decision on the Stay Petition and Appeal on merit, stressing the importance of providing both parties with a reasonable opportunity to present their case. The judgment underscores the significance of considering genuine reasons for delays and ensuring fair hearing procedures in legal proceedings. en-us Wed, 28 Mar 2012 00:00:00 +0530 Sat, 07 Apr 2012 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211892 The Tribunal granted waiver of predeposit of duty and penalty under Section 11AC of the Central Excise Act, 1944, in a case where the appeal was dismissed due to a one-day delay in filing caused by unavoidable circumstances. Emphasizing the need for a fair hearing, the Tribunal remanded the matter back to the Commissioner (Appeals) for a decision on the Stay Petition and Appeal on merit, stressing the importance of providing both parties with a reasonable opportunity to present their case. The judgment underscores the significance of considering genuine reasons for delays and ensuring fair hearing procedures in legal proceedings. Case-Laws Central Excise Wed, 28 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211892