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    <title>2014 (3) TMI 371 - CESTAT AHMEDABAD</title>
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    <description>The Appellate Tribunal CESTAT Ahmedabad allowed the appeal by setting aside the first appellate authority&#039;s decision to dismiss the appeal as time-barred. The Tribunal held that the delay of ten days in filing the appeal could have been condoned by the authority, emphasizing the need for diligence on the appellant&#039;s part and adherence to principles of natural justice. The matter was remanded back to the first appellate authority for a fresh decision, directing a fair consideration of the case on its merits and restoration of the appeal for further review.</description>
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      <title>2014 (3) TMI 371 - CESTAT AHMEDABAD</title>
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      <description>The Appellate Tribunal CESTAT Ahmedabad allowed the appeal by setting aside the first appellate authority&#039;s decision to dismiss the appeal as time-barred. The Tribunal held that the delay of ten days in filing the appeal could have been condoned by the authority, emphasizing the need for diligence on the appellant&#039;s part and adherence to principles of natural justice. The matter was remanded back to the first appellate authority for a fresh decision, directing a fair consideration of the case on its merits and restoration of the appeal for further review.</description>
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