2018 (8) TMI 823

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....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 filed with a delay of 307 days. The Tribun....

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....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. We have also observed that dismissal of ap....