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    <title>2002 (10) TMI 186 - CEGAT, KOLKATA</title>
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    <description>The Appellate Tribunal CEGAT, Kolkata allowed the appeals after condoning the delay caused by changes in the law regarding the time limit for filing appeals. The Commissioner (Appeals) had dismissed the appeals based on a shortened time limit, but the Tribunal found the appellants were misled by outdated information. The Tribunal set aside the Commissioner&#039;s order, allowed the appeals, and directed a decision on the merits. Stay petitions were also disposed of.</description>
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      <description>The Appellate Tribunal CEGAT, Kolkata allowed the appeals after condoning the delay caused by changes in the law regarding the time limit for filing appeals. The Commissioner (Appeals) had dismissed the appeals based on a shortened time limit, but the Tribunal found the appellants were misled by outdated information. The Tribunal set aside the Commissioner&#039;s order, allowed the appeals, and directed a decision on the merits. Stay petitions were also disposed of.</description>
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