JUDGMENT
Archana Wadhwa
1. After hearing both sides duly represented by Shri B.N. Chattopadhaya, learned Consultant and Shri D.K. Bhowmik, learned JDR I find that the Commissioner (Appeals) has dismissed the said appeals on the ground of limitation after rejecting the appellants’ request to condone the delay of 39 days in filing of appeals.
2. The appellants have explained that delay in filing the appeals before the Commissioner (Appeals) has occurred on account of the fact that the appellants Central Excise person, who was looking after the excise matters was suffering from Hepatitis during the period 12.11.99 to 11.1.2000 and it is only after joining of duty on 12.1.2000 he could get in touch with the Advocate. Thereafter, appeals were prepared and ultimately filed on 16.2.2000. The appellants also submits that they have a good prima facie case on merits and the amount of duty was about to the tune of around Rs. 4.0 lac. As such taking all these into consideration I condone the delay in filing of appeals. Inasmuch as the appeals have not been decided by the Commissioner (Appeals) on merits I set aside the impugned order and remand the matter to the Appellate Authority for deciding the appeals on merits. The stay petitions also get disposed of.
(Dictated & Pronounced in Court)