2014 (6) TMI 786

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.... Shri K.P. Das, Supdt. (AR), for the Respondent. ORDER This is an application filed seeking waiver of pre-deposit of duty of Rs. 2,29,917/- and equal amount of penalty imposed under Section 11AC of the CEA, 1944. 2. At the outset, the ld. Consultant appearing for the applicant has submitted that the ld. Commr. (Appeals) has dismissed their appeal on the ground of delay in filing the....

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....ppeal in proper format. 5. After hearing both sides, I find that the appeal itself could be disposed off at this stage. Consequently, after waiving the requirement of pre-deposit of dues adjudged, I take up the appeal for disposal with the consent of both sides. 6. I find from the records that the appellant had filed the appeal before Commissioner (Appeals) on 29-7-2009, a copy of ....