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<h1>Appeal allowed despite delay due to lost papers. Remanded for decision on merits.</h1> The Appellate Tribunal CEGAT, Kolkata allowed the appeal by condoning a delay of 22 days in filing the appeal before the Commissioner (Appeals) due to ... Appeal - Limitation The Appellate Tribunal CEGAT, Kolkata allowed the appeal by condoning a delay of 22 days in filing the appeal before the Commissioner (Appeals) due to misplacement of papers by the advocate. The case was remanded for decision on merits as the appellate authority had not yet decided on them.