- (1.) Delay condoned.
(2.) Leave granted.
(3.) Without intending this order to be treated as a precedent, and having regard to the exemption notifications, we reduce the amount from Rs. 60 lakhs (fixed by CEGAT) to Rs. 5 lakhs. CEGAT is directed to restore the appeals and hear them on merits. The time for making the deposit of the amount indicated above is extended by two months from today.;