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    <title>2015 (1) TMI 416 - CESTAT BANGALORE</title>
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    <description>The appeal was dismissed due to a 30-day delay in filing, attributed to the authorized representative&#039;s mother&#039;s severe health issues and subsequent passing. The Tribunal found the delay justifiable and directed the Commissioner (A) to hear the appeal after condoning the delay, emphasizing the need for compassion in such cases. The impugned order was set aside, and the matter was remanded for further proceedings with the delay condoned.</description>
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      <description>The appeal was dismissed due to a 30-day delay in filing, attributed to the authorized representative&#039;s mother&#039;s severe health issues and subsequent passing. The Tribunal found the delay justifiable and directed the Commissioner (A) to hear the appeal after condoning the delay, emphasizing the need for compassion in such cases. The impugned order was set aside, and the matter was remanded for further proceedings with the delay condoned.</description>
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