https://www.taxtmi.com/caselaws?id=115695 The appeal was allowed by the Appellate Tribunal CESTAT, Kolkata, on 31-8-2005. The Tribunal found the reasons for the delay in filing the appeal satisfactory, considering the unavailability of papers due to the dealing Assistant's departure. The appeal was presented within the extended period of limitation, as the Office of the Commissioner of Appeals was closed on the last day for filing. Consequently, the Tribunal set aside the impugned order, condoned the delay, and remanded the case to the Commissioner of Appeals for further proceedings according to the law. en-us Wed, 31 Aug 2005 00:00:00 +0530 Fri, 01 Jun 2012 12:18:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115695 The appeal was allowed by the Appellate Tribunal CESTAT, Kolkata, on 31-8-2005. The Tribunal found the reasons for the delay in filing the appeal satisfactory, considering the unavailability of papers due to the dealing Assistant's departure. The appeal was presented within the extended period of limitation, as the Office of the Commissioner of Appeals was closed on the last day for filing. Consequently, the Tribunal set aside the impugned order, condoned the delay, and remanded the case to the Commissioner of Appeals for further proceedings according to the law. Case-Laws Central Excise Wed, 31 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115695