Reasonable delay in filing appeal should not lead to dismissal without considering explanation.

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed an appeal by remanding the case back to the Commissioner (Appeals). The appeal, filed on 30.02.2019, was rejected by the Commissioner due to perceived delay without considering the appellant's explanation. CESTAT determined that the appeal was filed within a reasonable time frame and instructed the Commissioner (Appeals) to re-evaluate the case on its merits, disregarding the issue of limitation, as there was no evidence suggesting intentional delay by the appellant. .....

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