2001 (8) TMI 934 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai condoned a 16-day delay in filing the appeal. An application for waiver of duty and penalty was made due to a dispute over the exemption of tetrapodes under Notification 5/98. The Tribunal found in favor of the applicant based on the definition of "site" in the contract with the Gujarat Maritime Board. The Tribunal noted inconsistencies in the Commissioner's decisions and waived the duty and penalty, staying their recovery.