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    <title>2007 (12) TMI 144 - CESTAT BANGALORE</title>
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    <description>The Tribunal condoned the 829-day delay in filing appeals by the appellants, considering special circumstances such as their acquittal in a criminal case and doubts about the authenticity of the delivery failure of the impugned order. Despite discrepancies in the Department&#039;s investigation and the lack of concrete evidence, the Tribunal granted the benefit of doubt to the appellants and allowed the appeals to proceed. The decision to condone the delay was based on the unique nature of the case and the appellants&#039; claim of receiving the order late.</description>
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      <description>The Tribunal condoned the 829-day delay in filing appeals by the appellants, considering special circumstances such as their acquittal in a criminal case and doubts about the authenticity of the delivery failure of the impugned order. Despite discrepancies in the Department&#039;s investigation and the lack of concrete evidence, the Tribunal granted the benefit of doubt to the appellants and allowed the appeals to proceed. The decision to condone the delay was based on the unique nature of the case and the appellants&#039; claim of receiving the order late.</description>
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