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2009 (9) TMI 724

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..... This COD application is filed by the applicant for condoning the delay of 3 days in filing the appeal. Since the delay is marginal, we exercise our discretion to condone the delay. The COD application is allowed. Registry is directed to take the stay application and the appeal on records. 2. The stay petition is taken up for the disposal. The stay petition is directed against the waiver of pr .....

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..... cause notice for demand of duty which was already set aside by the Commissioner (Appeals) in respect of the show cause notice dated 29-6-2004. We find that the applicant has made out a prima facie case on the ground of limitation itself. The application for waiver of pre-deposit of the amounts involved in the matter is allowed and recovery thereof stayed till the disposal of the appeal. (Pronou .....

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