2006 (9) TMI 427 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi condoned a delay of 41 days in filing an appeal due to non-receipt of Order-in-Original. The Tribunal waived pre-deposit of duty and stayed recovery pending appeal, as a similar issue was pending before the Larger Bench. The decision was based on the affidavit filed by the proprietor indicating the order was handed over to an employee.