2013 (12) TMI 1402

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....rd both sides. 2. Applicant filed this application 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 ....

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....nstead of Ghaziabad. There is no refusal by the 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....