CESTAT Chennai allows appeal, condones delay, moot issue due to legislative amendment

The appeal was allowed by CESTAT, CHENNAI. The delay in filing the appeal was condoned, and the issue became moot due to a legislative amendment. The impugned order was set aside, resulting in the appeal being allowed.

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The appeal was allowed by the Appellate Tribunal CESTAT, CHENNAI. The delay in filing the appeal was condoned. The issue did not survive due to an amendment by Finance Act, 2012. The impugned order was set aside, and the appeal was allowed.

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