2011 (12) TMI 457

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..... ani, J. (Oral)]. - This appeal is preferred by the appellant challenging the order of Customs, Excise & Service Tax Appellate Tribunal dated 22-2-2010 raising following questions for our consideration :- "I. Whether the Hon'ble CESTAT, Ahmedabad is correct on the ground of limitation and depriving the applicant from its legitimate right to defend the case? II. Whether the Hon'ble CESTA .....

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..... o presented before us and also from the submissions made by both the sides, we are of the opinion that the Tribunal has erred in not condoning the delay as there are sufficient and reasonable grounds put-forth for the delay, which was sought to be challenged. It appears that the order, which was received by the office of the appellant at Mumbai office, was transmitted to Delhi office and the same .....

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