https://www.taxtmi.com/caselaws?id=118982 The Tribunal found in favor of the Appellant, ruling that there was no delay in filing the appeal as it was sent within the prescribed time to the Commissioner (Appeals), Guwahati. The Tribunal emphasized that the date of transfer to another office was immaterial once the appeal reached the office of the Commissioner (Appeals) on time. Additionally, the Tribunal accepted the argument regarding the jurisdiction of the appeal, stating that the timely submission of the appeal to the designated office was crucial, regardless of subsequent transfer. The case was remanded for further proceedings, with the appeal allowed and the Stay application disposed of accordingly. en-us Fri, 23 Dec 2005 00:00:00 +0530 Sat, 07 Jul 2012 12:21:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118982 The Tribunal found in favor of the Appellant, ruling that there was no delay in filing the appeal as it was sent within the prescribed time to the Commissioner (Appeals), Guwahati. The Tribunal emphasized that the date of transfer to another office was immaterial once the appeal reached the office of the Commissioner (Appeals) on time. Additionally, the Tribunal accepted the argument regarding the jurisdiction of the appeal, stating that the timely submission of the appeal to the designated office was crucial, regardless of subsequent transfer. The case was remanded for further proceedings, with the appeal allowed and the Stay application disposed of accordingly. Case-Laws Central Excise Fri, 23 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118982