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2015 (12) TMI 649 - CESTAT MUMBAICondonation of delay - lower appellate authority did not examine the issue on merits but rejected the appeal on account of delay in filing of the appeal, though within the condonable period - Held that:- We are surprised at the way the appeal has been disposed of especially when the appeal was filed within the condonable period. The reasons adduced for the delay that the Managing Director had fallen sick and the Senior Manager proceeded on leave without notice cannot be said to be unsatisfactory. These things do happen sometimes and there is nothing unusual about it. Therefore, the lower appellate authority should have condoned the delay which was within his power and should have decided the matter on merits. Such mechanical disposal of the appeal, for statistics purposes cannot be at the cost of justice. Therefore, we condone the delay and remand the matter to the lower appellate authority for decision on merits after giving reasonable opportunity to the appellant of being heard - Delay condoned.
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