https://www.taxtmi.com/caselaws?id=252376 The Appellate Tribunal, CESTAT Bangalore, allowed the condonation of a 6-day delay in filing appeals after a satisfactory explanation was provided. The Tribunal found in favor of the appellant regarding the availing of Cenvat credit without receiving inputs, granting a waiver of balance dues due to discrepancies and lack of concrete evidence against them. Verification issues with transporters and records led to a stay against recovery, with the Tribunal concluding that the appellant made a case for the waiver of balance dues. The deposit made by the appellant was considered a pre-deposit, and the balance dues were waived to provide relief during the appeal process. en-us Tue, 18 Feb 2014 00:00:00 +0530 Mon, 20 Oct 2014 10:44:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252376 The Appellate Tribunal, CESTAT Bangalore, allowed the condonation of a 6-day delay in filing appeals after a satisfactory explanation was provided. The Tribunal found in favor of the appellant regarding the availing of Cenvat credit without receiving inputs, granting a waiver of balance dues due to discrepancies and lack of concrete evidence against them. Verification issues with transporters and records led to a stay against recovery, with the Tribunal concluding that the appellant made a case for the waiver of balance dues. The deposit made by the appellant was considered a pre-deposit, and the balance dues were waived to provide relief during the appeal process. Case-Laws Central Excise Tue, 18 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252376