industrial Enterprises Vs. Commissioner of Central Excise

1. this appeal is against the order of the commissioner (appeals) rejecting the assessee's appeal as time-barred, without examining the merits of the case.2. heard both the sides. it is submitted by the learned counsel for the appellants that they had, by mistake, filed their appeal against the order of the original authority in the office of the deputy commissioner of central excise in the same commissionerate instead of filing it in the office of the commissioner (appeals). this bona fide mistake was pointed out to the learned commissioner (appeals) by the appellants but the former did not accept the plea. it is submitted by the learned counsel that, had the date of filing of the appeal in the office of the deputy commissioner been reckoned for computing the period of limitation, there would have been no delay. this submission is not contested before me.3. it is apparent from the above factual position that a bona fide mistake on the part of the appellants occasioned the filing of the appeal in the office of the deputy commissioner. if the date of such filing is reckoned for the purpose of computation of the limitation period, admittedly, there is no delay before the commissioner (appeals). in such circumstances, the learned commissioner (appeals) ought to have condoned the delay and taken up the appeal for disposal on its merits.4. i, therefore, set aside the order of the commissioner (appeals) and direct him to take a decision on the merits of the case after affording a reasonable opportunity of hearing to the appellants. the appeal stands allowed by way of remand.