2013 (12) TMI 1402

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..... application for condoning the delay of 1119 days. The contention of applicant is that applicant had not received the notice for personal hearing nor the adjudication order. The contention is that it is only when the applicant received recovery notice applicant came to know that the adjudication order is passed thereafter applicant immediately filed appeal after obtaining the order. Hence, there is .....

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..... the applicant, therefore, we find merit in the contention of the applicant. The delay is fling the appeal is condoned. 4. Applicant filed this application for waiver of pre-deposit of Rs.1,79,498/-, interest and penalty. 5. The demand is confirmed on the ground that applicant made import of certain goods under the advance licence without payment of duty. During investigation, it was found that t .....

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..... submitting forged documents. Therefore it is not a case for waiver of pre-deposit of duty and interest. The applicant is directed to deposit the amount of duty along with interest within a period of eight weeks. On deposit of the above mentioned amount, the pre-deposit of the penalty is waived and recovery of the same is stayed during the pendency of the appeal. Compliance is to be reported on 23. .....

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