HC grants relief to assessee even after CCE(A) dismissed appeal due to expiry of permissible condona

ST : Even if delay in filing appeal before Commissioner (Appeals) exceeds permissible period of condonation, assessee may seek relief against adjudication order by filing a writ to High Court, if : (1) delay is well explained ; and (2) Court finds that non-consideration of issues would result into gross injustice.