ORDER
Archana Wadhwa, Member (J)
1. The appellants have not presented themselves in spite of today’s notice of hearing having been sent to them well in advance. Accordingly, I have heard Shri Bidhan Chandra, learned D.R. forth Revenue and gone through the impugned order.
2. The Commissioner (Appeals) has rejected the appeal on the issue of time-bar by refusing to condone the delay of one and half month in filing the appeal. The appellants prayed for condonation of delay on the ground that their workers were on strike and it was not possible for them to take out the relevant paper from the factory. Shri Bidhan Chadra, learned JDR submits that the workers had given a notice to the appellants before going on strike and state that the appellants should have taken reasonable steps to file the appeal in time.
3. The appellant contended that the issue is covered in their favour. In view of the fact that the appellants worker were on strike during the relevant period, I am of the view that the same cause a justifiable reason for condoning the delay. Accordingly I set aside the impugned order and remand the matter to the Commissioner (Appeals) for decision on merit. Appeal is thus allowed by way of remand.