https://www.taxtmi.com/caselaws?id=110334 The judge decided to condone the 12-day delay in filing the appeal before the Commissioner (Appeals) due to the Counsel's negligence, setting aside the dismissal order. The case was remanded for a hearing on merits, emphasizing the importance of not penalizing parties for procedural errors and ensuring the opportunity to present substantive arguments. en-us Tue, 07 Oct 2003 00:00:00 +0530 Mon, 16 Apr 2012 13:24:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110334 The judge decided to condone the 12-day delay in filing the appeal before the Commissioner (Appeals) due to the Counsel's negligence, setting aside the dismissal order. The case was remanded for a hearing on merits, emphasizing the importance of not penalizing parties for procedural errors and ensuring the opportunity to present substantive arguments. Case-Laws Central Excise Tue, 07 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110334