2011 (2) TMI 1355

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..... pellant. Shri S.S. Katiyar, SDR, for the Respondent. ORDER These two applications are by the assessee are for condonation of delay of 160 days in filing the appeals. 2. Heard both sides and perused the records. 3. Learned counsel submits that the delay is unintentional and takes us through the affidavit filed by the Director of the company and submits that the delay should be condon .....

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..... e appeals belatedly. On perusal of the affidavit filed, we find that the deponent has indicated that due to family disputes, the entire situation went out-of-hand and the appeals could be filed only after the factory has been taken-over by the deponent. We find that the applicants have made out a case for condoning the delay. Accordingly, we condone the delay and take up the appeals and stay petit .....

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..... ings Pvt. Ltd. to deposit the balance amount of duty adjudged by the adjudicating authority within a period of 8 weeks from today and report compliance on 6th May, 2011. Subject to such compliance being reported, the applications for waiver of pre-deposit of the balance amounts of interest and penalty on the company as well as on the Managing Director, is waived and recovery thereof stayed till th .....

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