https://www.taxtmi.com/caselaws?id=97815 Delay in filing the appeal before the Commissioner (Appeals) was condoned where the appellant had pursued the matter before the Tribunal under a bona fide mistaken impression about the proper appellate forum, created by the form in which the impugned communication was issued by the Assistant Commissioner. The Commissioner (Appeals) order was set aside and the appeal was remanded for disposal on merits. en-us Tue, 24 Apr 2001 00:00:00 +0530 Wed, 18 Jan 2012 11:53:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97815 Delay in filing the appeal before the Commissioner (Appeals) was condoned where the appellant had pursued the matter before the Tribunal under a bona fide mistaken impression about the proper appellate forum, created by the form in which the impugned communication was issued by the Assistant Commissioner. The Commissioner (Appeals) order was set aside and the appeal was remanded for disposal on merits. Case-Laws Central Excise Tue, 24 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97815