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2013 (5) TMI 489 - CESTAT AHMEDABADFilling of appeal in proper format - appellate authority has dismissed the stay petition and appeals filed by the appellant on the ground that appeals have been filed belatedly. held that - The only question that arises is whether the appellant has correctly filed the appeal or not. If that be so, I find that the decisions of this Tribunal in the case of M/s. AT & T Communication Services India Pvt. Limited - [2007 (5) TMI 498], Nova Petrochemicals Limited [2009 (6) TMI 734] and Maruti Udyog Limited [2009 (1) TMI 264] will squarely cover the issue as it is not in dispute that the appeals were filed in time. Accordingly, the first appellate authority should consider the stay petition and appeals on merits and dispose of the same with a speaking order.Appeals allowed by way of remand.
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