2005 (9) TMI 552

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..... the Respondent. [Order]. Heard Shri Amitava Banerjee, Assistant Manager (Accounts) for the appellants and Shri Uday Kumar, ld. JDR for the respondents. 2. Shri Banerjee submits that the preamble contained in the Order-in-Original dated 17-3-2003 shows the directives that the person aggrieved by the order may appeal to the Commissioner (Appeals) Central Excise, Kolkata within three mont .....

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..... te of communication of the order. Accordingly, the appellant, on bona fide belief, filed the appeal before the Commissioner (Appeals) within a period of three months from the date of receipt of the order. They were misleaded by the preamble and consequently, they did not file any petition for condonation of delay. In view of the above, I condone the delay for filing the appeal and set aside the im .....

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