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2015 (10) TMI 1952 - AT - Central ExciseCondonation of delay - Delay of 16 days - Held that:- First appellate authority has dismissed the appeals filed by the appellant belatedly by 16 days. It is undisputed fact that the first appellate authority has powers to condone the delay of 16 days in filing the appeal. It is seen from the impugned order that the advocates/consultant of the appellant had categorically stated that the error in filing appeal, belatedly, is of the advocate and the clerk handling the issue. In our view, mistake or an error in the office of the advocate cannot be held against the appellant and can be the reason for condoning the delay. In our view, the first appellate authority should have condoned the delay and heard the appeal on merits. Suffice to say, that an appellate authority should try to dispose of appeal on merits, we set aside the impugned order after condoning the delay in filing the appeal before the first appellate authority, with the direction to restore the appeal and the stay petition to their original number and dispose of the same on merits after following the principles of natural justice. - Matter remanded back - Decided in favour of assessee.
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