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of <h1>Appeal Dismissal Overturned; Case Sent Back for Review of Filing Date and Delay Condonation Under 30 Days.</h1> <h3>M/s Balaji Shipping Versus Union of India Kishangarh, The Additional Commissioner (Appeals) Central Excise, State of Rajasthan Jaipur</h3> The HC annulled the order dismissing the appeal due to time constraints and remanded the case to the Appellate Authority for a reassessment of the ... Dismissal of appeal as time barred - condonation of delay in filing appeal - HELD THAT:- The impugned order is set aside and the matter is remitted back to the Appellate Authority to decide the appeal afresh in accordance with law. The Appellate Authority shall decide the issue with regard to the date of filing of the appeal. If there is delay of less than thirty days, the Appellate Authority shall give an opportunity to petitioner for seeking condonation of delay. Petition disposed off by way of remand. The High Court set aside the order dismissing the appeal as time-barred and remitted the matter back to the Appellate Authority for a fresh decision on the appeal's filing date. The Appellate Authority must consider condonation of delay if less than thirty days. The writ petitions were disposed of accordingly.
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