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TMI Blog2013 (6) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... sedring submission of appellant that he is eligible for the benefit of small scale service provider notification which has not been considered by the lower authorities but hastens to add that this point was not raised before the lower authorities. Since the issue involved was raised before the Tribunal for the first time adjudicating authority should be allowed to consider this submission and com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant based at Delhi up to the Commissioner (Appeals) levels and subsequently when the impugned order was received by the appellant, they dutiably brought the same to the notice of the consultant for filing an appeal. It is his submission that due to some reasons, the appeal was not filed and when the Revenue Authorities started for recovery of the amounts due, they were informed by the consultant t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the facts and circumstances of this case, we condone the delay and direct the registry to take on record the stay petition and the appeal. 5. Now we take up the stay petition for disposal. 6. On perusal of the records, we find that the issue lies in a very narrow compass, hence the stay petition filed by the assessee is allowed and appeal itself is taken for disposal. 7. On perusal of the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provider and as the issue needs to be decided by the adjudicating authority considering this point which was raised before the Tribunal for the first time, we are of the view that the adjudicating authority should be allowed to consider this submission and come to a conclusion. Accordingly, without expressing any opinion on the merits of the case keeping all the issues open, we set aside the impu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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