https://www.taxtmi.com/caselaws?id=116006 The Tribunal recalled the stay order, allowed the stay petition unconditionally, and remanded the matter to the Commissioner (Appeals) for a decision on merits. The dismissal of the appeal based on delay was deemed unjustified as the appeal was filed within the time limit, albeit in a different office initially. The lack of opportunity for a hearing before passing the order was considered a procedural flaw, leading to the setting aside of the impugned order and directing a decision on merits by the Commissioner (Appeals). en-us Tue, 26 Apr 2005 00:00:00 +0530 Wed, 06 Jun 2012 14:59:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116006 The Tribunal recalled the stay order, allowed the stay petition unconditionally, and remanded the matter to the Commissioner (Appeals) for a decision on merits. The dismissal of the appeal based on delay was deemed unjustified as the appeal was filed within the time limit, albeit in a different office initially. The lack of opportunity for a hearing before passing the order was considered a procedural flaw, leading to the setting aside of the impugned order and directing a decision on merits by the Commissioner (Appeals). Case-Laws Central Excise Tue, 26 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116006