https://www.taxtmi.com/caselaws?id=86382 An appeal rejected as time-barred was set aside because the delay condonation request had not been heard and the explanation for delay had not been considered. The appellate authority was required to give the appellant an opportunity to present its case and to pass a reasoned order on condonation. The record also showed that a prior High Court direction to exhaust the departmental remedy was not addressed in the impugned order. The matter was remanded to the Commissioner (Appeals) for fresh decision on condonation after hearing the appellant. en-us Thu, 30 Jan 1997 00:00:00 +0530 Wed, 24 Aug 2011 14:47:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86382 An appeal rejected as time-barred was set aside because the delay condonation request had not been heard and the explanation for delay had not been considered. The appellate authority was required to give the appellant an opportunity to present its case and to pass a reasoned order on condonation. The record also showed that a prior High Court direction to exhaust the departmental remedy was not addressed in the impugned order. The matter was remanded to the Commissioner (Appeals) for fresh decision on condonation after hearing the appellant. Case-Laws Central Excise Thu, 30 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86382