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    <title>2018 (5) TMI 1973 - CESTAT NEW DELHI</title>
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    <description>The delay in filing appeals due to non-receipt of the impugned order was condoned by the Tribunal, considering the appellants&#039; claim of not receiving the order promptly. The Tribunal aligned with previous decisions where similar delays were condoned. Additionally, penalties imposed on first stage dealers were set aside based on previous rulings that overturned penalties for similar allegations. The judgment underscores the Tribunal&#039;s consistent approach in addressing delays and ensuring penalties are in line with legal precedents, aiming for fair outcomes for all parties involved.</description>
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      <description>The delay in filing appeals due to non-receipt of the impugned order was condoned by the Tribunal, considering the appellants&#039; claim of not receiving the order promptly. The Tribunal aligned with previous decisions where similar delays were condoned. Additionally, penalties imposed on first stage dealers were set aside based on previous rulings that overturned penalties for similar allegations. The judgment underscores the Tribunal&#039;s consistent approach in addressing delays and ensuring penalties are in line with legal precedents, aiming for fair outcomes for all parties involved.</description>
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