2012 (4) TMI 141 - AT - Central Excise

waiver of pre-deposit of duty and equal amount of penalty - Commissioner (Appeals) has rejected the appellants appeal on the ground that it was filed 2 days after the due date - the assesee contented that order was received on 28.08.2007 and they were required to file appeal on 27.10.2007 but being the day was Saturday they filed appeal on 29.10.2007(i.e. Monday) and thus there is no delay - Held that? - there is no delay of filing the appeal - the case is remanded to ld.commissioner(Appeals) to decide the stay petition and appeal afresh.

Summary

The applicant filed for waiver of pre-deposit of duty and penalty. The appeal was disposed of without pre-deposit. The appeal was remanded to the Commissioner for fresh decision as there was no delay in filing the appeal.