Condonation of delay accepted where sudden employee departure and missing handover disrupted appeal filing, leading to remand on merits.

A 31-day delay in filing an appeal before the Commissioner (Appeals) was condoned because the assessee explained that the employee handling central excise matters suddenly left without handing over the papers, a disruption treated as beyond the organisation's control. On that basis, the appeal was remanded for fresh decision on merits, with directions to grant the assessee an opportunity of hearing.

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Issues: Whether the delay of 31 days in filing the appeal before the Commissioner (Appeals) should be condoned, and whether the matter should be remanded for decision on merits.

Analysis: The delay was attributed to the sudden departure of the employee handling central excise matters without proper handover of papers. This was accepted as a satisfactory explanation, as such an occurrence could disrupt the functioning of the organisation and was treated as beyond the assessee's control.

Conclusion: The delay was condoned and the matter was remanded to the Commissioner for a decision on merits after granting the assessee an opportunity of hearing.

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