https://www.taxtmi.com/caselaws?id=116087 The judgment involved the dismissal of appeals by the Commissioner (Appeals) due to a delay in filing, citing the amended Section 35 of the CE Act, 1944. Despite the appellants' belief in a three-month filing period based on advice in the Order in Appeal, the judge considered a previous tribunal case and remanded the matter for decision on merits after condoning the delay. The judgment underscores the importance of clear communication on time limits for appeals, advocating for fair consideration based on merits even in cases of confusion over statutory changes. en-us Fri, 03 Dec 2004 00:00:00 +0530 Thu, 07 Jun 2012 11:42:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116087 The judgment involved the dismissal of appeals by the Commissioner (Appeals) due to a delay in filing, citing the amended Section 35 of the CE Act, 1944. Despite the appellants' belief in a three-month filing period based on advice in the Order in Appeal, the judge considered a previous tribunal case and remanded the matter for decision on merits after condoning the delay. The judgment underscores the importance of clear communication on time limits for appeals, advocating for fair consideration based on merits even in cases of confusion over statutory changes. Case-Laws Central Excise Fri, 03 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116087