2006 (2) TMI 433 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi allowed the appeal for waiver of pre-deposit of duty amounting to Rs. 1.6 crores and penalty. The Commissioner (Appeals) had dismissed the appeal due to a delay of 16 days, but the Tribunal found that the appellants had shown sufficient cause for the delay. The matter was remanded back to the Commissioner (Appeals) for a decision on the merits after waiving the remaining amount of duty and penalty.