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2023 (8) TMI 897 - AT - Central ExciseCondonation of delay in filing appeal - whether the Commissioner (Appeals) was justified in rejecting the appeal of the appellant on the ground of limitation? - HELD THAT:- It is settled law for such technicalities right of appeal - to be heard by a Competent Appellate Authority, as statutorily provided should not be withered away. Commissioner (Appeals) in this case by not allowing the application for condonation of delay has denied the opportunity to the appellant to put his case on merits in appeal filed. There is enough reason to justify the delay of twenty three days ideally such delay should have been condoned and appeal heard on merits. There are no merits in this order of Commissioner (Appeals) dismissing the appeal of the appellant on grounds of limitation after dismissing his application for condonation of delay. The matter needs to be remanded back to Commissioner (Appeals) for decision on merits in appeal that was filed by the appellant before him. Appeal allowed and matter remanded back to Commissioner (Appeals) for decision on merits, to be decided within three months of date of receipt of this order.
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