Condonation of delay in filing of the appeal by the appellants...

Condonation of delay in filing of the appeal by the appellants before the Commissioner (Appeal) - The appellants argued that there were genuine and reasonable causes for the delay in filing the appeal. - The CESTAT observed that, when an issue had not been examined in detail by the original authority, and when such matter was preferred in an appeal before the Commissioner (Appeals), in case if such appeal is filed beyond the time limit provided in law, and the first appellate authority is unable to entertain the appeal on account of timebar, the course of option available to the person aggrieved is to appeal before the next appellate authority i.e., the Tribunal in this case. - . The Tribunal set aside the impugned order and directed the original authority to reconsider the case