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    <title>2023 (7) TMI 1129 - CESTAT NEW DELHI</title>
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    <description>The Tribunal accepted the appellant&#039;s plea for condonation of the 18-day delay, emphasizing the importance of not dismissing meritorious matters due to procedural delays. The matter was remanded to the Commissioner (Appeals) for adjudication on merits, allowing the appeal to proceed.</description>
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      <description>The Tribunal accepted the appellant&#039;s plea for condonation of the 18-day delay, emphasizing the importance of not dismissing meritorious matters due to procedural delays. The matter was remanded to the Commissioner (Appeals) for adjudication on merits, allowing the appeal to proceed.</description>
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