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    <title>2013 (12) TMI 820 - CESTAT NEW DELHI</title>
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    <description>The appeal was dismissed by the Tribunal due to a delay in filing, but later allowed on the grounds that the appeal papers were received on time by a different office and should have been transferred to the correct office. The Tribunal held that the dismissal based on limitation was unjustified as the appeal was filed on time, albeit in the wrong office. The matter was remanded to the correct office for a decision on the merits.</description>
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      <description>The appeal was dismissed by the Tribunal due to a delay in filing, but later allowed on the grounds that the appeal papers were received on time by a different office and should have been transferred to the correct office. The Tribunal held that the dismissal based on limitation was unjustified as the appeal was filed on time, albeit in the wrong office. The matter was remanded to the correct office for a decision on the merits.</description>
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