2003 (9) TMI 646 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi, waived the pre-deposit of the remaining duty amount for hearing the appeal as the applicants had already deposited a sufficient sum. The appeal was dismissed due to a 75-day delay in filing, but the delay was condoned by the Commissioner based on the appellants' counsel's illness supported by a medical certificate. The matter was remanded to the Commissioner for deciding the appeal on merits after affording a hearing to the appellants.