ORDER
G.A. Brahma Deva, Member (J)
1. These are two appeals filed by M/s. J. Shri Nataraj Ceramic and Chemical Industries Ltd. against the Order-in-Appeal Nos. 113 & 121/88(T), dated 30-9-1988.
2. The Collector (Appeals) has dismissed the appeals on the ground that there was a delay in filing the appeals. He observed that the order passed by the Assistant Collector received by the appellants on 12-2-1988 and the same filed in the office on 16-5-1988. Shri R. Swaminathan, learned Consultant appearing for the appellants submitted that the appeals were duly sent by Registered Post on 10-5-1988 and the same was received in the office on 12-5-1988. He submitted that he requested sometime before the Collector to produce the evidence but same was not considered. He said that certificate issued by the Suptd. of Post Office clearly indicates that letter/parcel was delivered to the addressee on 12-5-1988 through Madras 34 Post Office.
3. On going through the records we find that there was no delay in filing the appeal even assuming there was a delay of 4 days. The Collector should have given an opportunity to the appellants which has not been done in this case. In the facts and circumstances taking into consideration the submissions made by the appellants with reference to the certificate given by the Postal authorities we hold that there was no delay in filing the appeal. Since the matter has not been decided on merits, we are remanding the matter to the concerned Commissioner (Appeals) to decide the issue on merits and pass an order accordingly after providing an opportunity to the appellants. Thus, these two appeals are allowed by way of remand.