https://www.taxtmi.com/caselaws?id=114411 The Appellate Tribunal, after finding that the appellants' misunderstanding regarding the filing timeline was genuine, decided to condone the delay in filing the appeal before the Commissioner (Appeals) under the Central Excise Act, 1944. Consequently, the impugned order was set aside, and the lower appellate authority was directed to proceed with the assessee's appeal in accordance with the law and principles of natural justice. The appeal was allowed by way of remand, emphasizing the importance of adhering to statutory timelines when filing appeals under the Act. en-us Thu, 09 Sep 2004 00:00:00 +0530 Tue, 15 May 2012 14:44:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114411 The Appellate Tribunal, after finding that the appellants' misunderstanding regarding the filing timeline was genuine, decided to condone the delay in filing the appeal before the Commissioner (Appeals) under the Central Excise Act, 1944. Consequently, the impugned order was set aside, and the lower appellate authority was directed to proceed with the assessee's appeal in accordance with the law and principles of natural justice. The appeal was allowed by way of remand, emphasizing the importance of adhering to statutory timelines when filing appeals under the Act. Case-Laws Central Excise Thu, 09 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114411