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    <title>2019 (5) TMI 1182 - CESTAT CHANDIGARH</title>
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    <description>The Appellate Tribunal CESTAT CHANDIGARH allowed the appeals filed by the appellants against the dismissal of their appeals as time-barred. The Tribunal noted the lack of proof of service of adjudication orders and the delay in filing appeals. It favored the appellants due to the absence of evidence of service, condoned the delay in filing appeals, and remanded the matters back to the Commissioner (Appeals) to pass orders on merits. The appeals were allowed by way of remand, ensuring a review based on merits.</description>
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      <description>The Appellate Tribunal CESTAT CHANDIGARH allowed the appeals filed by the appellants against the dismissal of their appeals as time-barred. The Tribunal noted the lack of proof of service of adjudication orders and the delay in filing appeals. It favored the appellants due to the absence of evidence of service, condoned the delay in filing appeals, and remanded the matters back to the Commissioner (Appeals) to pass orders on merits. The appeals were allowed by way of remand, ensuring a review based on merits.</description>
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