Appeal dismissed on limitation grounds, remanded for decision on merits.

The appeal before the CESTAT CHENNAI was dismissed on limitation grounds as the appellants failed to seek condonation of appeal before the Commissioner (Appeals). The Appellate Tribunal found sufficient cause for the delay and remanded the appeal to the Commissioner (Appeals) for a decision on merits. The impugned order was set aside, and the appeal was allowed by way of remand.

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Issues: Appeal dismissed on limitation for failure to seek condonation of appeal before Commissioner (Appeals).

Analysis:
The appeal before the Appellate Tribunal CESTAT CHENNAI involved the issue of dismissal on limitation due to the appellants' failure to seek condonation of the appeal before the Commissioner (Appeals). The Commissioner (Appeal) had dismissed the appeal on limitation grounds as the appellants did not request condonation. The appellants had paid the entire duty amount and penalty, but due to discrepancies in the address mentioned in the order and the actual address of the appellant, they could not receive the order on time. The appeal was filed within the condonable period, but the only ground for dismissal was the failure to file a COD application before the Commissioner (Appeals).

The Appellate Tribunal found that there was a sufficient cause shown by the appellant for the delay in filing the appeal before the Commissioner (Appeals). The due date for filing the appeal was 17.11.2011, but the appeal was filed on 20.1.2012. The Tribunal noted that the only reason for dismissal was the failure to file a COD application, which was within the powers of the Commissioner (Appeals) to condone. Therefore, the delay in filing the appeal was condoned, and the appeal was remanded to the Commissioner (Appeals) for a decision on merits after providing a reasonable opportunity to the appellant. The stay application was disposed of, the impugned order was set aside, and the appeal was allowed by way of remand.

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