2011 (4) TMI 819

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....spondent: Shri Harish Kumar, SDR Per: M V Ravindran : This stay petition is filed by the applicant for waiver of pre-deposit of amounts confirmed by the adjudicating authority and upheld by the learned Commissioner (Appeals) by way of dismissing the appeal filed by the appellant on the ground that the appeal had been filed belatedly and not in terms of Section 85(3) of the Finance Act, 1994.....

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.... that the assessee himself has declared before the Commissioner (Appeals) in ST-4 form to be 01.04.2010. 5. After considering the submissions made by both sides we only find that if the appellants had received the order on 28.05.2010 and if the appeal is filed on 05.07.2010, the appeal is in time, as indicated in the letter dated 17.06.2010 arising from the Office of the Commissioner of Service....