CESTAT Orders Re-evaluation of Appeal, Overturns Rejection Due to Perceived Delay; Focus on Merits Instead.

CESTAT allowed the appeal by way of remand. The appeal filed on 30.02.2019 was within one month of receipt of the order in original by the appellant. The Commissioner (Appeals) mechanically rejected the appeal on the ground of limitation without considering the explanation given by the appellant for the delay. CESTAT held that the matter should be re-heard by the Commissioner (Appeals) on merits without discussing the aspect of limitation, as there was nothing on record to show that the appellant deliberately caused the delay. .....

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