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    <title>2011 (7) TMI 353 - CESTAT, AHEMDABAD</title>
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    <description>The Tribunal found that the appellants complied with the Stay Order by depositing the required amount for appeal hearing. The Commissioner(Appeals) rejected appeals on limitation grounds due to significant delays in filing, but one appeal was decided on merit. The Tribunal remanded all appeals for a fresh decision, emphasizing the need to consider factual circumstances before determining limitation issues. Appellants were granted the opportunity to present evidence supporting their argument that the appeals were not time-barred.</description>
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      <description>The Tribunal found that the appellants complied with the Stay Order by depositing the required amount for appeal hearing. The Commissioner(Appeals) rejected appeals on limitation grounds due to significant delays in filing, but one appeal was decided on merit. The Tribunal remanded all appeals for a fresh decision, emphasizing the need to consider factual circumstances before determining limitation issues. Appellants were granted the opportunity to present evidence supporting their argument that the appeals were not time-barred.</description>
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