https://www.taxtmi.com/caselaws?id=76709 The Tribunal remanded the appeal back to the Commissioner (Appeals) for a decision on the merits, emphasizing the need to consider both the appeal and the stay application. The Tribunal found the appellant's explanation for the delay in filing the appeal valid, attributing it to the illness of the manager responsible for submission. It directed the Commissioner (Appeals) to review the appeal and the stay application on their merits, highlighting the necessity to condone the delay. en-us Mon, 22 Mar 2010 00:00:00 +0530 Mon, 01 Nov 2010 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76709 The Tribunal remanded the appeal back to the Commissioner (Appeals) for a decision on the merits, emphasizing the need to consider both the appeal and the stay application. The Tribunal found the appellant's explanation for the delay in filing the appeal valid, attributing it to the illness of the manager responsible for submission. It directed the Commissioner (Appeals) to review the appeal and the stay application on their merits, highlighting the necessity to condone the delay. Case-Laws Service Tax Mon, 22 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76709