2008 (5) TMI 499

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..... rajan and K.R. Natarajan, Advocates, for the Respondent. [Order per : P.G. Chacko, Member (J)]. After examining the records and hearing both sides, we note that the appeals C/133 134/08 filed by Revenue are delayed by 10 days. After considering the explanation of this delay, we condone the delay. The COD applications stand allowed. 2. Appeal No. C/113/08 filed by the Revenue is again .....

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..... e also against grant of refund to the respondents by the lower appellate authority. The MISC applications filed by the appellant seek stay of operation of the impugned orders. After hearing ld. JCDR for the applicant and ld. counsel for the respondents, we have found valid ground for stay of operation of the impugned order inasmuch as the lower appellate authority granted refund regardless of the .....

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