https://www.taxtmi.com/caselaws?id=121363 The Tribunal found the Commissioner's actions incorrect in returning appeal papers due to a delay in filing without granting an opportunity for condonation of delay. The Commissioner was directed to entertain the condonation of delay application, consider the reasons for delay, and decide on the merits of the appeal in compliance with the principles of 'Natural Justice.' The Tribunal emphasized that the Commissioner should have considered the medical certificate provided for the delay and ordered a remand for de novo consideration, ensuring resolution within three months. en-us Tue, 06 Feb 2007 00:00:00 +0530 Mon, 30 Jul 2012 12:01:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121363 The Tribunal found the Commissioner's actions incorrect in returning appeal papers due to a delay in filing without granting an opportunity for condonation of delay. The Commissioner was directed to entertain the condonation of delay application, consider the reasons for delay, and decide on the merits of the appeal in compliance with the principles of 'Natural Justice.' The Tribunal emphasized that the Commissioner should have considered the medical certificate provided for the delay and ordered a remand for de novo consideration, ensuring resolution within three months. Case-Laws Central Excise Tue, 06 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121363