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    <description>The appeal before the CESTAT CHENNAI was dismissed on limitation grounds as the appellants failed to seek condonation of appeal before the Commissioner (Appeals). The Appellate Tribunal found sufficient cause for the delay and remanded the appeal to the Commissioner (Appeals) for a decision on merits. The impugned order was set aside, and the appeal was allowed by way of remand.</description>
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      <description>The appeal before the CESTAT CHENNAI was dismissed on limitation grounds as the appellants failed to seek condonation of appeal before the Commissioner (Appeals). The Appellate Tribunal found sufficient cause for the delay and remanded the appeal to the Commissioner (Appeals) for a decision on merits. The impugned order was set aside, and the appeal was allowed by way of remand.</description>
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