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2013 (5) TMI 338 - CESTAT BANGALOREWaiver of Pre-deposits - Condonation of a delay - Held that :- Application was filed under an inapplicable provision of law (Section 5 of the Limitation Act, 1963). This apart, the above delay has been explained in the accompanying affidavit with reference to ill health. The application cannot be allowed without prescribing conditions. Thus, appellant should pre-deposit the amount within six weeks and report compliance to the Commissioner (Appeals) whereupon the appellate authority shall take up her appeal against the order-in-original for disposal on merits. The stay and COD applications also stand disposed of.
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