{field 13} {field 14}

I find that the ld. Commissioner(Appeals) had not decided the appeal on merits but rejected the appeal filed by the assessee on the ground of time barred. I find that the Order-in-Original dated 29.07.2016 was received by the assessee on 05.08.2016 and accordingly they were required to file the appeal before the Lower Appellate Authority on or before 05.10.2016. However, the appeal was filed on 28.10.2016 i.e. after a delay of 23 days. They had filed an application before the Ld. Commissioner (Appeals) for condoning the delay in filing of the appeal mentioning the sudden illness of the officer who was looking after their excise matters. Ld. Consultant mentioned that the person Shri Satya Narayan Sinha Mahapatra was all along ill and finally died on 28.03.2017. He further submits that owing to the absence of the officer the appeal could not be filed within the due date. On going through the impugned order, I find that the present appeal was filed by the appellant beyond the statutory period of 60 days but within the condonable period. I also find that the ld. Commissioner (Appeals) has not decided the issue on merit but dismissed the appeal as time barred.