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    <title>2016 (12) TMI 1182 - CESTAT BANGALORE</title>
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    <description>The appeals were allowed by way of remand, with the delay in filing the appeal being condoned. The impugned order dismissing the appeals based on limitation was set aside, and the Commissioner (A) was directed to hear the appeals on merit, providing the appellant with an opportunity to present their case and relevant documents. This decision was reached after considering the unintentional nature of the delay and adopting a liberal approach towards condonation.</description>
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      <description>The appeals were allowed by way of remand, with the delay in filing the appeal being condoned. The impugned order dismissing the appeals based on limitation was set aside, and the Commissioner (A) was directed to hear the appeals on merit, providing the appellant with an opportunity to present their case and relevant documents. This decision was reached after considering the unintentional nature of the delay and adopting a liberal approach towards condonation.</description>
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