- (1.) There was a delay of one day which has resulted in the appellant having to come to this court. Counsel on behalf of the Revenue fairly states that the delay of one day should not prevent the revision/appeal from being heard on merits. We do not, in the circumstances, go into any details but remand the Appeal to the Customs, Excise and Gold (Control) Appellate tribunal to hear it on merits.
(2.) The appeal is allowed, the order under appeal dated 10/12/1984 is set aside and the Appeal No. ED (SB) (T) 1564/81-C is restored to the file of CEGAT, New Delhi, to be heard and disposed of on merits with as much expedition as is possible.
(3.) No order as to costs.;