2011 (3) TMI 1097 - AT - Central Excise

Condonation for delay - powers of commmisioner - Held that - As the delay is of only twenty nine days falling within the jurisdiction of Commissioner (Appeals) to condone the same - Accordingly set aside the impugned order and remand the matter to Commissioner (Appeals) for decision on merits.

Summary

The Appellate Tribunal CESTAT, Ahmedabad, decided to set aside the Commissioner (Appeals) decision to dismiss an appeal as barred by limitation due to a delay of 29 days. The delay was attributed to a key person being on tour without informing anyone else to file the appeal. The Tribunal held that the delay was within the Commissioner's power to condone and remanded the matter for decision on merits.