2018 (8) TMI 823

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.... Kumar, Advocates for Appellant-Assessee. Mr. Vikram A. Huilgol, Advocate for Respondent - Revenue. JUDGMENT Dr. Vineet Kothari, J., The assessee has filed this appeal aggrieved by the order passed by the Customs, Excise & Service Tax Appellate Tribunal, South Zonal Bench, Bangalore, in Appeal No.ST/20786/2015-SM, on 9.5.2017, dismissing the appeal filed by the assessee, which was file....

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....essee for the condonation of delay. 3. We have heard the learned counsel for the parties and upon perusal of the impugned order, we are satisfied that the learned Tribunal has erred in rejecting the appeal on the preliminary ground of delay. The delay, even though of 307 days, had been reasonably explained by the assessee and the learned Tribunal ought to have decided the appeal on merits. 4....