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of <h1>Appeal Remanded for Merit, Emphasizing Delay Condonation</h1> <h3>ASARWA MILLS Versus COMMISSIONER OF CENTRAL EXCISE, AHMEDABAD</h3> ASARWA MILLS Versus COMMISSIONER OF CENTRAL EXCISE, AHMEDABAD - 2010 (19) S.T.R. 846 (Tri. - Ahmd.) , [2010] 28 STT 423 (CHENNAI - CESTAT) The appeal was dismissed by the Commissioner (Appeals) due to delay of 87 days in filing. The appellant's reasons for delay were personal hardships. The Appellate Tribunal remanded the matter for decision on merit, emphasizing that the delay should have been condoned in the interest of justice.
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