ORDER 1. Leave granted. 2. Heard Mr. Aravindh S., Learned Counsel for the appellant and Mr. Yashank Adhyaru, Learned Senior Counsel for the respondent. 3. The present appeal calls in question the order dated 12th August, 2015, passed in CMA (MD) No. 915 of 2014 [2015 (40) S.T.R. 652 (Mad.)], whereby the Madurai Bench of the High Court of Madras has declined to condone the delay of 72 days that had taken place in preferring the appeal before the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench at Chennai. 4. There cannot be any dispute that such a delay is condonable. 5. In view of the aforesaid, we set aside the orders passed by the High Court and the Tribunal and remit the matter to the Tribunal for hearing the appeal on merits. Needless to say, the delay in filing the appeal before the Tribunal stands condoned. 6. The appeal is, accordingly, allowed. There shall be no order as to costs.