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2006 (2) TMI 419
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....Smt. R. Bhagyadevi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - There are two applications before us, one seeking condonation of the delay of 57 days involved in the appeal and the other praying for waiver of predeposit and stay of recovery in respect of the duty and penalty amounts involved in the case. We take up the first application. 2. The impugned order wa....
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....s. 3. Ld. SDR submits that there is no proof of any of the facts pleaded in the application and that the delay has not been satisfactorily explained. She relies on the Supreme Court's judgment in Union of India v Tata Yodogawa Ltd. [1988 (38) E.L.T. 739 (S.C.)] and the Tribunal's decision in Tracon India v. Commissioner of Customs, Kandla [2004 (175) E.L.T. 320 (Tri.-Mumbai)]. 4. W....