2013 (11) TMI 288 - AT - Central Excise

Condonation of Delay Held that - Delay was caused due to delay in preparation of the Appeal paper in their office Delay condoned. Waiver of Pre-deposit Held that - Around 90% of the amount has been deposited - it is sufficient to hear the appeal - Pre-deposit of balance dues waived and its recovery stayed during the pendency of the appeal stay granted.

Summary

The application seeking condonation of delay of 8 days in filing the appeal was allowed by the Appellate Tribunal CESTAT KOLKATA. The total demand of duty involved was Rs. 53,77,185/- with a penalty of equivalent amount. An amount of Rs. 50.00 Lakhs was already deposited, leading to the waiver of pre-deposit of balance dues and stay of recovery during the appeal.