JUDGMENT : This appeal is directed against an order of the CEGAT whereby an appeal filed by the appellant was dismissed without any adjudication on merits as being barred by time by delay of 86 days. It is pointed out by the learned Counsel for the appellant that other appeals raising an identical issue have been heard and decided on merits in favour of the appellant and it is only this appeal which has been dismissed on the ground of limitation resulting into gross injustice to the appellant. Having heard learned Counsel for the parties, we are satisfied that the Tribunal ought to have heard and disposed of the appeal on merits condoning the delay in filing the appeal. The appeal is allowed. The impugned order is set aside. The Tribunal shall hear and dispose of the appeal on merits. No order as to costs.