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2000 (12) TMI 746 - AT - Central Excise
The Appellate Tribunal CEGAT, Chennai allowed the appeal by remanding the case to the Commissioner (Appeals) for deciding on merits. The delay in filing the appeal was condoned due to the Counsel's illness, negligence, and carelessness. Waiver of pre-deposit was granted based on the explanation provided in the Affidavit. The decision was influenced by previous judgments in similar cases.
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