https://www.taxtmi.com/caselaws?id=75119 An appeal returned for rectification of a court fee stamp defect was treated as having been presented within the statutory period, so the later refiling after correction did not constitute delay in filing. The finding that the appeal was time-barred was therefore unsustainable. The dismissal on limitation was set aside, and the matter was remanded for fresh adjudication on merits after waiving pre-deposit and granting a reasonable opportunity of hearing. en-us Fri, 17 Jul 2009 00:00:00 +0530 Thu, 25 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75119 An appeal returned for rectification of a court fee stamp defect was treated as having been presented within the statutory period, so the later refiling after correction did not constitute delay in filing. The finding that the appeal was time-barred was therefore unsustainable. The dismissal on limitation was set aside, and the matter was remanded for fresh adjudication on merits after waiving pre-deposit and granting a reasonable opportunity of hearing. Case-Laws Service Tax Fri, 17 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75119