2013 (6) TMI 707

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..... Excise and Service Tax Appellate Tribunal, Ahmedabad in Appeal No. 228/2012 (Application Nos. S.T./COD/775/12, S.T./S/546/12) dated 10th July, 2012, by which the Tribunal has refused to condone the delay of 182 days in preferring the appeal against the order passed by the Commissioner of Central Excise & Customs (Appeals), Surat in OIA No. RKA/243/SRT-I/2011 dated 3rd August, 2011. 2. We hav .....

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..... peal within the period of limitation and/or by not preferring the appeal within the period of limitation, the appellant was going to be benefited. In view of the above, we are of the opinion that the learned Tribunal ought to have condoned the delay and ought to have given an opportunity to submit the case on merits rather than non-suiting the appellant on the technical ground of delay. 4.  .....

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