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2018 (12) TMI 933 - HC - Central ExciseCondonation of delay of 25 days in filing appeal - appeal rejected only on the reason that the said appeal was filed beyond the period as prescribed under the relevant statute - Held that:- Since the first respondent has rejected the appeal only on the reason that the same was time barred, without expressing any view on the merits of the matter, the valuable statutory right of appeal provided to the petitioner cannot be denied on the simple reason that the said appeal was filed with meagre delay of 25 days. This Court is inclined to set aside the impugned order and remit the matter back to the first respondent to consider the appeal and pass orders on the same in accordance with law - Appeal allowed by way of remand.
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