2004 (12) TMI 603

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..... dent. [Order (Oral)]. Since I propose to dispose of the appeals themselves by remand on a short point of law, I grant waiver of pre-deposit of the amounts involved in these appeals. 2.Heard both sides. 3.On going through the records, it is seen that the Commissioner (Appeals) dismissed the appeals of the appellants on the ground that there was a delay of 23 days in filing one appeal a .....

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..... der the impression that the limitation period is three months and have filed the appeals within a period of three months. I find that in identical situation the Tribunal in the case of Bansal Ispat Udyog v. CCE, Bhopal reported in 2003 (160) E.L.T. 813 (Tribunal) = 2004 (61) RLT 654 (CESTAT - Del.) have remanded the matter for decision on merits. 4.In view of above and inasmuch as the Commission .....

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