2013 (9) TMI 1030

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..... lenge in this petition is to the order of the Commissioner of Central Excise and Service Tax, Dibrugarh, acting as appellate authority under the provisions of the Central Excise Act, 1944 to deal with issues arising out of Finance Act, 1994. 2. The appeal of the petitioner has been dismissed as barred by limitation by declining to condone delay of 22 days. 3. Learned counsel for the pe .....

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..... ice and a pragmatic approach has to be adopted in dealing with the issue. 6. It may not be always practical to make alternative arrangement at the last minute as observed by the Commissioner (Appeals). The petitioner having engaged a counsel of its choice and there being no reason to disbelieve ground put forward, delay ought to have been condoned. 7. Accordingly, we allow this petitio .....

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