https://www.taxtmi.com/caselaws?id=388130 The Tribunal allowed the appeal, remanding the case back to the Commissioner (A) for consideration on the merits. It held that the delay in filing the appeal was condonable under Section 35 of the CEA, 1944, as the actual delay was only 27 days, falling within the permissible limit. The Tribunal considered the appellant's argument regarding the unit takeover by a bank, acknowledging the impact on the delay. Additionally, it found discrepancies in the service of the Order-in-Original (OIO), emphasizing that the OIO was received by the appellant later than initially presumed, justifying the delay in filing the appeal. en-us Thu, 07 Nov 2019 00:00:00 +0530 Fri, 08 Nov 2019 10:11:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388130 The Tribunal allowed the appeal, remanding the case back to the Commissioner (A) for consideration on the merits. It held that the delay in filing the appeal was condonable under Section 35 of the CEA, 1944, as the actual delay was only 27 days, falling within the permissible limit. The Tribunal considered the appellant's argument regarding the unit takeover by a bank, acknowledging the impact on the delay. Additionally, it found discrepancies in the service of the Order-in-Original (OIO), emphasizing that the OIO was received by the appellant later than initially presumed, justifying the delay in filing the appeal. Case-Laws Central Excise Thu, 07 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388130