https://www.taxtmi.com/caselaws?id=116039 The Bench allowed the retention of the file based on a Public Notice, condoned a 26-day delay in filing the appeal due to legal ambiguity, and remanded the matter to the Commissioner for consideration on merits. The Commissioner was directed to handle the appeal promptly and in line with Natural Justice principles, ensuring a fair resolution within four months. en-us Mon, 13 Jun 2005 00:00:00 +0530 Wed, 06 Jun 2012 16:53:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116039 The Bench allowed the retention of the file based on a Public Notice, condoned a 26-day delay in filing the appeal due to legal ambiguity, and remanded the matter to the Commissioner for consideration on merits. The Commissioner was directed to handle the appeal promptly and in line with Natural Justice principles, ensuring a fair resolution within four months. Case-Laws Customs Mon, 13 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116039