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of <h1>CESTAT Mumbai Allows Appeal Delay, Orders Fresh Hearing with Opportunity for Appellants</h1> The Appellate Tribunal CESTAT, Mumbai, condoned the delay in filing the appeal before the Commissioner (Appeals) and remanded the case for a fresh ... Appeal to Commissioner (Appeals) - Limitation - Delay in filing The Appellate Tribunal CESTAT, Mumbai, in Citation 2003 (11) TMI 431, condoned the delay in filing the appeal before the Commissioner (Appeals) and remanded the case for a fresh decision on merits after providing a reasonable opportunity for the appellants to be heard.
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