2001 (12) TMI 778 - AT - Central Excise

Appeal - Limitation - Delay of 195 days - Condonation of - SSI Exemption - Brand name - Stay/Dispensation of pre-deposit - Penalty

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the condonation of delay in filing six appeals. The applicant's request for waiver of duty and penalty was granted as the Tribunal found that the branded goods in question did not fall under the relevant notification. The Tribunal considered previous decisions and waived the deposit of duty and penalty, staying their recovery.