2003 (8) TMI 441 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi allowed the appeal, finding no delay in filing as the order was received later. The Tribunal ruled in favor of the appellant based on discrepancies in the address and lack of recovery efforts by authorities. The decision was influenced by Supreme Court rulings favoring the assessee, leading to the disposal of the appeals and allowing the petition for dispensing with pre-deposit condition.