2018 (4) TMI 1245

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..... ld. Commissioner (Appeals). The ld. Commissioner (Appeals) can condone the delay by further period of three months. The present appeal was filed by the appellant beyond the statutory period of three months but within the condonable period - the delay in filing the appeal before the Commissioner (Appeals) is condoned - Matter remanded for deciding the issue on merits. Appeal allowed by way of .....

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..... 4. This appeal is filed by the appellant against the Order-in-Appeal No.30/Siliguri-ST/2017 dated 25.04.2017 passed by Commissioner of Central Excise (Appeals), Kolkata. 5. The ld. D.R. for the Revenue has submitted that the ld. Commissioner (Appeals) has dismissed the appeals filed by the appellant on the ground of limitation. He submits that even though the Order-in-Original dated 23.05. .....

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..... period of three months but within the condonable period. I also find that the ld. Commissioner (Appeals) has not decided the issue on merit, but dismissed the same as time barred. In view of the above, the delay in filing the appeal before the Commissioner (Appeals) is condoned and I set aside the impugned order and remand the matter to the ld. Commissioner (Appeals) for deciding the issue on meri .....

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