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2005 (7) TMI 422 - AT - Central Excise

The Appellate Tribunal CESTAT, New Delhi, heard an appeal regarding condoning a 96-day delay in filing and waiver of pre-deposit of duty and penalty. The delay was condoned, and the pre-deposit was waived due to the company being wound up and the Official Liquidator appointed by the Allahabad High Court. Stay petition allowed. (2005 (7) TMI 422 - CESTAT, New Delhi)

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