2013 (5) TMI 489

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..... or not. If that be so, I find that the decisions of this Tribunal in the case of M/s. AT & T Communication Services India Pvt. Limited - [2007 (5) TMI 498], Nova Petrochemicals Limited [2009 (6) TMI 734] and Maruti Udyog Limited [2009 (1) TMI 264] will squarely cover the issue as it is not in dispute that the appeals were filed in time. Accordingly, the first appellate authority should consider th .....

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..... he stay petition and appeals filed by the appellant on the ground that appeals have been filed belatedly. 5. Since the issue lies in a very narrow compass, I find that the appellants have made out a case for the waiver of pre-deposit of the amounts involved. Accordingly, applications for the waiver of pre-deposit of amounts involved is allowed and appeals themselves are taken up for disposal. .....

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..... that be so, I find that the decisions of this Tribunal in the case of M/s. AT T Communication Services India Pvt. Limited - 2007 (219) ELT 461 (Tri.), Nova Petrochemicals Limited 2009 (245) ELT 815 (Tri.) and Maruti Udyog Limited 2009 (244) ELT 66 (Tri.) will squarely cover the issue as it is not in dispute that the appeals were filed in Commissionerate, Surat-II in time. Accordingly, in my cons .....

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