2012 (6) TMI 744

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.... AR JUDGEMENT Per : Mr. M.V. Ravindran; When this matter was called out, after hearing both sides and on perusal of record, we find that the issue involved in this case lies in a narrow compass and hence, we take up the appeal for disposal after waiving the condition of pre-deposit of the amounts involved. 2. From the impugned order, we find that the first appellate authority has dismi....

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....ion prescribed in the rules, it should be viewed in a broader perspective. In our considered view the reasoning given by the appellant before the first appellate authority in not filing the appeal in time, seems to be justifiable reasons and all the more so, when the appellant has already preferred appeals in an identical issue and stay has been granted by this Tribunal. 4. In view of the forgo....