https://www.taxtmi.com/caselaws?id=116126 The appeal was filed with a delay of 22 days due to the misplacement of documents by the CHA and factory clerk. The judge, considering the explanation provided by the appellant and a Supreme Court decision, decided to condone the delay. As a result, the impugned order dismissing the appeal on the grounds of limitation was set aside, and the matter was remanded to the Commissioner (Appeals) for a decision on the merits in accordance with the law. The Special Leave Petition (SLP) was also disposed of in the same judgment. en-us Fri, 04 Feb 2005 00:00:00 +0530 Thu, 07 Jun 2012 14:47:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116126 The appeal was filed with a delay of 22 days due to the misplacement of documents by the CHA and factory clerk. The judge, considering the explanation provided by the appellant and a Supreme Court decision, decided to condone the delay. As a result, the impugned order dismissing the appeal on the grounds of limitation was set aside, and the matter was remanded to the Commissioner (Appeals) for a decision on the merits in accordance with the law. The Special Leave Petition (SLP) was also disposed of in the same judgment. Case-Laws Customs Fri, 04 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116126