2011 (1) TMI 696

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.... order of the Commissioner (Appeals) No.42/ST/JAL/2009 dated 31.03.2009 by which the order of the original authority dt.30.9.08 confirming the demand of Rs.26,117/- alongwith interest and imposing penalties under sections 76,77, and 78 of the Finance Act was set aside. 2. There is a delay of 86 days in filing the appeal and the application for condonation of delay stands filed. 3.1 Heard the....

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....e the Hon'ble High Court of Andhra Pradesh and Hon'ble High Court of Kerala respectively took a different view on the issue and filed an appeal against OIA NO.204/CE/LDH/09 dated 12.10.09 in the case of M/s.Paradise Radios, Phagwara (Punjab). 3.3 In the light of the above developments a decision to file appeal was taken in the meeting of the committee held at Chandigarh on 19.1.10 and direction....