2019 (4) TMI 143

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..... e ld.Commissioner (Appeals) for deciding the issue on merits - appeal allowed by way of remand. - Cus.Appeal No.77425/18 - FO/A/75046/2019 - Dated:- 11-1-2019 - Shri P.K.Choudhary, Member (Judicial) And Shri V. Padmanabhan, Member (Technical) For the Appellant(s) : None For the Revenue : Shri S. Guha, Asstt.Commr. (A.R.) PER BENCH : The present appeal is filed by the appell .....

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..... by condoned. 4. We also find that the ld.Commissioner (Appeals) has not decided the issue on merit, but rejected the same as time barred. Consequently, we set aside the impugned order and remand the matter to the ld.Commissioner (Appeals) for deciding the issue on merits. Needless to mention, a reasonable opportunity of hearing be granted to the appellants to present their cases. Both sides are .....

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