https://www.taxtmi.com/caselaws?id=107523 A bona fide mistake in filing the appeal before the Deputy Commissioner was treated as relevant for limitation, because that filing date would have meant no delay before the Commissioner (Appeals). Refusal to condone the delay prevented examination of the appeal on merits, so the order treating the appeal as time-barred was set aside. The matter was remanded for a fresh decision on merits after granting a reasonable opportunity of hearing. en-us Mon, 28 Apr 2003 00:00:00 +0530 Fri, 23 Mar 2012 12:00:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107523 A bona fide mistake in filing the appeal before the Deputy Commissioner was treated as relevant for limitation, because that filing date would have meant no delay before the Commissioner (Appeals). Refusal to condone the delay prevented examination of the appeal on merits, so the order treating the appeal as time-barred was set aside. The matter was remanded for a fresh decision on merits after granting a reasonable opportunity of hearing. Case-Laws Central Excise Mon, 28 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107523