ORDER
Krishna Kumar, Member (J)
1. Shri S. Suriyanarayanan, ld. Advocate appeared on behalf of the appellants. Shri Vimlesh Kumar, ld. DR, appeared on behalf of the Revenue. The learned Counsel submitted that the Commissioner (Appeals) has not condoned the delay in filing the appeal before him despite the fact that the delay was adequately explained to him. He also submitted that the appellant has got very good case on merits and non-condonation of delay may result in injustice to the appellants. He, further, contended that the Apex Court has always taken liberal view in condoning the delay.
2. After hearing both sides and perusal of the records, we condone the delay in filing the appeal before the Commissioner (Appeals) and remand the same to the Commissioner (Appeals) to decide on merits after affording reasonable opportunity of being heard to the appellants and pass a fresh speaking order.