2001 (7) TMI 256

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..... -Appeal No. 349/PAT/C. Ex./Appeal/2000, dt. 13-11-2000. Vide that order, the Commissioner (Appeals), Customs Central Excise, Patna rejected the appeal filed by the appellants on the ground of time bar. 2. Arguing the case today, ld. Consultant for the appellants submits that a delay of 31 days had taken place while filing the appeal before the Commissioner. The delay had been properly explaine .....

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..... tions. In these circumstances, we feel that the delay for 31 days involved in filing the appeal is required to be condoned and the appeal heard on merits. Accordingly, condonation of delay is allowed and the case is remanded to the Commissioner for a decision on merits after giving the appellants an opportunity to present their case. The appeal is, thus, allowed by way of remand. - - TaxTMI .....

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