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of <h1>High Court overturns Customs Tribunal order, allows appeal delay, emphasizes valid explanation, no costs</h1> <h3>Neo Structo Construction Ltd. Versus Commissioner</h3> Neo Structo Construction Ltd. Versus Commissioner - 2015 (39) S.T.R. J93 (Guj.) Issues involved: Delay in preferring the appeal, condonation of delay, non-suiting the appellant on technical ground.The appellant challenged the impugned order passed by the Customs Excise and Service Tax Appellate Tribunal, Ahmedabad, which refused to condone the delay of 182 days in preferring the appeal against the order passed by the Commissioner of Central Excise & Customs (Appeals), Surat.The High Court heard the arguments from both parties and reviewed the application submitted by the appellant, along with the reasons provided to condone the delay. The Court noted that the delay was sufficiently explained by the appellant and observed that there was no deliberate delay on the part of the appellant. The Court emphasized that the appellant was not seeking to benefit from the delay in filing the appeal.The Court held that the Tribunal should have condoned the delay and allowed the appellant to present the case on its merits instead of dismissing it on a technicality. Consequently, the Court set aside the impugned order and condoned the delay in preferring the appeal.As a result of the judgment, the Tribunal was directed to proceed with the appeal filed by the appellant in accordance with the law and on its merits, without imposing any costs.
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