https://www.taxtmi.com/caselaws?id=250490 The Tribunal accepted the reasons for delay in filing the appeal, condoning a 51-day delay. It dismissed the allegation of violation of natural justice, finding evidence of document receipt and return. The denial of cross-examination was deemed non-prejudicial due to admitted facts and upheld the order confirming excise duty evasion. A pre-deposit of Rs. 45 lakhs was directed, with waiver upon compliance within eight weeks, and recovery stayed during the appeal. The judgment provides a thorough analysis of delay condonation, natural justice, cross-examination impact, and pre-deposit waiver criteria. en-us Tue, 27 May 2014 00:00:00 +0530 Thu, 17 Dec 2015 10:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250490 The Tribunal accepted the reasons for delay in filing the appeal, condoning a 51-day delay. It dismissed the allegation of violation of natural justice, finding evidence of document receipt and return. The denial of cross-examination was deemed non-prejudicial due to admitted facts and upheld the order confirming excise duty evasion. A pre-deposit of Rs. 45 lakhs was directed, with waiver upon compliance within eight weeks, and recovery stayed during the appeal. The judgment provides a thorough analysis of delay condonation, natural justice, cross-examination impact, and pre-deposit waiver criteria. Case-Laws Central Excise Tue, 27 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250490