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2018 (5) TMI 1500 - AT - Central ExciseCondonation of delay in filing appeal - the appellant had neither appeared before the aadjudicating authority nor filed any reply to the SCN - Held that: - the appeal itself could be disposed, Accordingly, after condoning the delay with the consent of both sides, the appeal is taken up for hearing and disposal - the appellant had neither filed any reply to the SCN before the adjudicating authority nor appeared before the Cd. Commissioner (Appeals) - In the interest of justice, to allow a last opportunity it is prudent to remand the matter to the adjudicating authority to consider their defence - appeal allowed by way of remand.
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