2015 (5) TMI 772

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..... refore we set aside the decision and condone the delay in filing the appeal and remand the matter to the learned Commissioner (Appeals) for considering the appeal afresh in accordance with law. Needless to say principles of natural justice will be observed while considering the matter afresh. - Delay condoned. - Appeal No. ST/26881/2013-DB , Application No. ST/Stay/27213/2013 - Final Order No. A/ .....

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..... ondone the delay with the sole reason that their advocate/consultant was on a foreign tour and they could not file the appeal in time. I find that this is not sufficient cause for failure to file the appeal within the normal period, hence I am not inclined to accept the cause shown by the appellants as sufficient cause for preventing them in filing the appeal within the normal period or allow it t .....

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