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    <title>2012 (6) TMI 48 - CESTAT, MUMBAI</title>
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    <description>The Tribunal ruled in favor of the applicants, waiving the pre-deposit of duty and interest amounting to Rs.16,426. Despite a 20-day delay in filing the appeal before the Commissioner (Appeals), the Tribunal acknowledged the 90-day appeal window mentioned in the forwarding letter accompanying the adjudication order. The Tribunal also considered the discrepancy between the statutory 60-day limit and the forwarding letter&#039;s timeline. Citing a precedent set by the Hon&#039;ble Gujarat High Court, the Tribunal found in favor of the applicants, allowing the appeal to proceed without requiring any pre-deposit, ensuring a fair hearing.</description>
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    <pubDate>Wed, 11 Apr 2012 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=213728</link>
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