2018 (4) TMI 24

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....mmissioner (AR) - for Respondent ORDER The facts of the case are that the appellant filed VCES declaration for an amount of Rs. 17,44,035/-. The appellant was supposed to pay 50% of the said amount by 31^st December 2013 which they failed to deposit. Against the 50% amount, they have paid Rs. 7,07,259/-. Thus they have short paid Rs. 1,64,759/- which was subsequently paid on 8.1.2014. Theref....

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....ecause the appellant was facing financial hardships. However, the same was made good by depositing the same on 8.1.2014. Therefore, the delay of only seven days should be condoned by the designated authority. He placed reliance on the decision of this Tribunal in the case of CCE, Wardha Vs. Cityland Associates, Amravati - 2016-TIOL-812-CESTAT-MUM. 3. Shri V.R. Reddy, learned Assistant Commissio....