https://www.taxtmi.com/caselaws?id=91728 Delay in filing the appeal was held to be condonable because the adjudication order had been served at a factory under lockout and received by a watchman who was not authorised to accept it. The Commissioner (Appeals) should therefore have exercised the power to condone delay and heard the exemption dispute on merits instead of rejecting the appeal solely on limitation. As the substantive issue had never been examined, the impugned order was set aside and the matter remanded for fresh consideration after hearing the appellant. en-us Mon, 18 Jan 1999 00:00:00 +0530 Thu, 20 Oct 2011 14:45:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91728 Delay in filing the appeal was held to be condonable because the adjudication order had been served at a factory under lockout and received by a watchman who was not authorised to accept it. The Commissioner (Appeals) should therefore have exercised the power to condone delay and heard the exemption dispute on merits instead of rejecting the appeal solely on limitation. As the substantive issue had never been examined, the impugned order was set aside and the matter remanded for fresh consideration after hearing the appellant. Case-Laws Central Excise Mon, 18 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91728