https://www.taxtmi.com/caselaws?id=113716 The Tribunal overturned the dismissal of the appeal as time-barred due to a delay in filing, emphasizing justice over technicalities. The appellants' prompt payment of duty and penalty upon receiving the order demonstrated good faith. The Tribunal set aside the Commissioner (Appeals) order and directed a re-hearing on the merits, highlighting the importance of ensuring a fair hearing and resolving the matter justly. en-us Thu, 09 Oct 2003 00:00:00 +0530 Mon, 07 May 2012 18:40:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113716 The Tribunal overturned the dismissal of the appeal as time-barred due to a delay in filing, emphasizing justice over technicalities. The appellants' prompt payment of duty and penalty upon receiving the order demonstrated good faith. The Tribunal set aside the Commissioner (Appeals) order and directed a re-hearing on the merits, highlighting the importance of ensuring a fair hearing and resolving the matter justly. Case-Laws Central Excise Thu, 09 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113716