https://www.taxtmi.com/caselaws?id=380560 The High Court allowed the exemption for the delay in filing and re-filing the appeal. The appeal challenged the CESTAT's final order dismissing penalties imposed by the Commissioner of Central Excise, arguing for immunity based on the Settlement Commission's order. The Court found the CESTAT erred in denying the benefit of the Settlement Commission's order to the Appellant and directed a fresh consideration of the appeal on its merits, emphasizing independent decision-making. The Court set aside the CESTAT's orders and emphasized the importance of reviewing the Settlement Commission's order thoroughly. en-us Wed, 15 May 2019 00:00:00 +0530 Wed, 13 Nov 2019 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380560 The High Court allowed the exemption for the delay in filing and re-filing the appeal. The appeal challenged the CESTAT's final order dismissing penalties imposed by the Commissioner of Central Excise, arguing for immunity based on the Settlement Commission's order. The Court found the CESTAT erred in denying the benefit of the Settlement Commission's order to the Appellant and directed a fresh consideration of the appeal on its merits, emphasizing independent decision-making. The Court set aside the CESTAT's orders and emphasized the importance of reviewing the Settlement Commission's order thoroughly. Case-Laws Central Excise Wed, 15 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380560