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    <title>2009 (7) TMI 977 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal set aside the impugned order dismissing the appeal due to a 21-day delay in filing, remanding the matter to the Commissioner (Appeals) and directing condonation of the delay. The Tribunal found sufficient cause for the delay as the appellant lacked an appropriate person to handle the matter at the time. Citing the Apex Court&#039;s principles on condonation of delay, the Tribunal held the delay was justified and allowed the appeal without expressing any opinion on the case&#039;s merits.</description>
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      <description>The Tribunal set aside the impugned order dismissing the appeal due to a 21-day delay in filing, remanding the matter to the Commissioner (Appeals) and directing condonation of the delay. The Tribunal found sufficient cause for the delay as the appellant lacked an appropriate person to handle the matter at the time. Citing the Apex Court&#039;s principles on condonation of delay, the Tribunal held the delay was justified and allowed the appeal without expressing any opinion on the case&#039;s merits.</description>
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