1999 (1) TMI 204

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..... (J)]. For reasons recorded below, we dispense with the requirement of pre-deposit of duty of Rs. 4,93,063/- and waive the penalty amount of Rs. 1,04,776/- and proceed to hear and decide the appeal itself since the issue lies with a narrow compass. 2. The appellants herein are engaged in the manufacture of Texturised Polyester Yarn. According to the Department, they had wrongly availed SSI .....

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..... limit. There has been inordinate delay in filing the appeal which cannot be condoned. He dismissed the appeal on this ground without going into the merits of the case. 3. None appears on behalf of the appellant. Therefore, we heard Shri Tilak, Departmental Representative. 4. There is no rebuttal to the contention of the appellants before us that the factory was under lock out during the perio .....

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