2011 (3) TMI 161

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.... Advocate   Present for the Respondent : Shri Sumit Kumar, D.R.   Dr. C. Satapathy:   Heard both sides.   2. Considering the grounds given in both the applications we condone the delay in filing the appeals. Hence, both the applications for condonation of delay are allowed.   3. For the reasons stated below, we also waive the requirement of pre-deposit in re....

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....on No. 29/2008-ST date d26.6.2008 covers the case of the appellants, however, he agrees that the appellants units have been registered as factory under the Factory Act.   5. We have considered the submissions from both sides. Firstly, the Notification No. 29/2008 cited by the learned Advocate is not applicable to GTA service which is covered under Sub-clause zzp of Clause 105 of Section 65....