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    <title>2013 (9) TMI 863 - CESTAT NEW DELHI</title>
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    <description>The appeal was filed against the Commissioner (Appeals) rejecting it due to a delay of 1 year, 1 month, and ten days. The adjudication order was upheld based on the delay in filing the appeal. The Commissioner (Appeals) erred in considering the date of despatch of the adjudication order for calculating the limitation period, leading to the quashing of the appellate order. The appeal was remitted for denovo determination as the delay in filing did not warrant upholding the adjudication order.</description>
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      <description>The appeal was filed against the Commissioner (Appeals) rejecting it due to a delay of 1 year, 1 month, and ten days. The adjudication order was upheld based on the delay in filing the appeal. The Commissioner (Appeals) erred in considering the date of despatch of the adjudication order for calculating the limitation period, leading to the quashing of the appellate order. The appeal was remitted for denovo determination as the delay in filing did not warrant upholding the adjudication order.</description>
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