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    <title>2007 (9) TMI 679 - CESTAT CHENNAI</title>
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    <description>The Tribunal dismissed stay applications for waiver of predeposit and recovery of duty and penalty by M/s. Advance Detergents Ltd. The delay in filing appeals was attributed to the Commissioner&#039;s failure to consider timely dispatch evidence. The Tribunal remanded the matters for fresh consideration, directing the Commissioner to verify records. The Commissioner&#039;s rejection of appeals without addressing explanations for delay was deemed improper, leading to the appeals being allowed for reconsideration.</description>
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      <description>The Tribunal dismissed stay applications for waiver of predeposit and recovery of duty and penalty by M/s. Advance Detergents Ltd. The delay in filing appeals was attributed to the Commissioner&#039;s failure to consider timely dispatch evidence. The Tribunal remanded the matters for fresh consideration, directing the Commissioner to verify records. The Commissioner&#039;s rejection of appeals without addressing explanations for delay was deemed improper, leading to the appeals being allowed for reconsideration.</description>
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