2013 (7) TMI 677

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....aiver of penalty of Rs.2,02,497/- imposed on the applicant under Section 11AC of Central Excise Act, 1944 read with Rule 25 of Central Excise Rules, 2002. 2. Brief facts of the case are that scrutiny of monthly returns submitted by the applicants for the period May, 2007 to December, 2007 had revealed that the applicant had not discharged the additional Customs Duty @ 4% on their DTA clearances. ....

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....nation of delay. They explained that the appeal could not be filed in time because the concerned person dealing with the matters has left their organisation. They accordingly prayed for condonation of delay before the Commissioner (Appeal) but the same was rejected. Being aggrieved with the order of the Commr. (Appeal), they have challenged the order of the Commissioner (Appeal). 4. The Ld. A.R. ....

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....lant, provided the Commissioner(Appeals) may, if he is satisfied that the Appellant was prevented by sufficient cause from presenting the Appeal within the aforesaid period of 60 days, allow it to be presented within a further period of 30 days. After hearing both sides I find that the appeal itself can be disposed off at this stage. Therefore, after dispensing with the requirement of pre-deposit ....