2003 (4) TMI 355

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..... r]. This appeal is against the order of the Commissioner (Appeals) rejecting the assessee s appeal as time-barred, without examining the merits of the case. 2. Heard both the sides. It is submitted by the learned Counsel for the appellants that they had, by mistake, filed their appeal against the order of the original authority in the office of the Deputy Commissioner of Central Excise in .....

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..... Commissioner (Appeals). In such circumstances, the learned Commissioner (Appeals) ought to have condoned the delay and taken up the appeal for disposal on its merits. 4. I, therefore, set aside the order of the Commissioner (Appeals) and direct him to take a decision on the merits of the case after affording a reasonable opportunity of hearing to the appellants. The appeal stands allowed by way .....

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