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    <title>2012 (2) TMI 470 - CESTAT NEW DELHI</title>
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    <description>The Tribunal decided to condone the delay in filing the appeal due to the appellant&#039;s factory being closed when the order was dispatched. The Tribunal rejected the Revenue&#039;s argument that serving the order on the Consultant was valid, stating the Consultant was not authorized to receive the order. The Tribunal allowed the COD application and scheduled the stay petition for a hearing on 10-4-2012.</description>
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      <description>The Tribunal decided to condone the delay in filing the appeal due to the appellant&#039;s factory being closed when the order was dispatched. The Tribunal rejected the Revenue&#039;s argument that serving the order on the Consultant was valid, stating the Consultant was not authorized to receive the order. The Tribunal allowed the COD application and scheduled the stay petition for a hearing on 10-4-2012.</description>
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