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    <title>2012 (10) TMI 103 - CESTAT, BANGALORE</title>
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    <description>The delay in the appeal was condoned due to a satisfactory explanation, with the appeal itself being taken up for disposal. The appellate authority&#039;s lack of jurisdiction in remanding the case was highlighted, with the Tribunal agreeing that the substantive issue should have been decided on merits. The original order was set aside due to a lack of natural justice, as necessary documents were not provided, and the party was not given a fair opportunity to be heard. The appeal was allowed by way of remand to ensure compliance with principles of natural justice.</description>
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      <description>The delay in the appeal was condoned due to a satisfactory explanation, with the appeal itself being taken up for disposal. The appellate authority&#039;s lack of jurisdiction in remanding the case was highlighted, with the Tribunal agreeing that the substantive issue should have been decided on merits. The original order was set aside due to a lack of natural justice, as necessary documents were not provided, and the party was not given a fair opportunity to be heard. The appeal was allowed by way of remand to ensure compliance with principles of natural justice.</description>
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