https://www.taxtmi.com/caselaws?id=99937 The Appellate Tribunal set aside the Commissioner's decision to dismiss the appeal due to a filing delay, remanding the matter for a decision on merits. The Tribunal accepted the appellants' arguments that the demand and recovery proceedings were not sustainable based on a previous successful appeal, condoning the delay. The decision aligned with a Supreme Court precedent allowing delays in similar cases, emphasizing the non-sustainability of the demands raised. en-us Fri, 01 Dec 2000 00:00:00 +0530 Mon, 30 Jan 2012 16:25:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99937 The Appellate Tribunal set aside the Commissioner's decision to dismiss the appeal due to a filing delay, remanding the matter for a decision on merits. The Tribunal accepted the appellants' arguments that the demand and recovery proceedings were not sustainable based on a previous successful appeal, condoning the delay. The decision aligned with a Supreme Court precedent allowing delays in similar cases, emphasizing the non-sustainability of the demands raised. Case-Laws Central Excise Fri, 01 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99937