2013 (12) TMI 1402

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....pplication for condoning the delay of 1119 days. The contention of applicant is that applicant had not received the notice for personal hearing nor the adjudication order. The contention is that it is only when the applicant received recovery notice applicant came to know that the adjudication order is passed thereafter applicant immediately filed appeal after obtaining the order. Hence, there is ....

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....he applicant, therefore, we find merit in the contention of the applicant. The delay is fling the appeal is condoned. 4. Applicant filed this application for waiver of pre-deposit of Rs.1,79,498/-, interest and penalty. 5. The demand is confirmed on the ground that applicant made import of certain goods under the advance licence without payment of duty. During investigation, it was found that th....