https://www.taxtmi.com/caselaws?id=242195 The Tribunal granted waiver of pre-deposit in the Stay Petition as the entire duty liability amount was previously deposited. It criticized the first appellate authority's rejection of the appeal solely due to a 29-day delay, noting the reason for delay was the consultant's illness without proof. Despite being inclined to review the appeal on merit, the Tribunal directed the first appellate authority to condone the delay, restore the appeal, and adjudicate on the merits following natural justice principles, citing a Supreme Court judgment. en-us Thu, 04 Apr 2013 00:00:00 +0530 Fri, 10 Jan 2014 10:34:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242195 The Tribunal granted waiver of pre-deposit in the Stay Petition as the entire duty liability amount was previously deposited. It criticized the first appellate authority's rejection of the appeal solely due to a 29-day delay, noting the reason for delay was the consultant's illness without proof. Despite being inclined to review the appeal on merit, the Tribunal directed the first appellate authority to condone the delay, restore the appeal, and adjudicate on the merits following natural justice principles, citing a Supreme Court judgment. Case-Laws Central Excise Thu, 04 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242195