2014 (12) TMI 490

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....eal along with stay application has been filed by the appellant against the order dated 08.11.2013 passed by the Commissioner (Appeals), Mysore, wherein the appeal has been rejected on the ground that the same has not been filed within the stipulated time frame of sixty days provided in the Central Excise statute. 2. The brief facts of the case are that order dated 22.03.2013 sought to be appeale....

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....n resuming to his duties, necessary steps were taken to file the appeal before the first appellate authority. The marginal delay in filing the appeal should not be held against the substantive right of the appellant to file the appeal and redress his grievance in the appellate forum. Since the present appeal has been filed within the time limit of further 30 days, the Commissioner (Appeals) should....