2002 (2) TMI 1080 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai granted waiver of pre-deposit of duty of Rs. 3,72,824/- and penalty of Rs. 2 lakhs in an appeal where the delay in filing was due to waiting for direction from the Head Office. The Commissioner (Appeals) was directed to reconsider the case, emphasizing the need to condone delays when they are not substantial.