https://www.taxtmi.com/caselaws?id=123411 The appeal was dismissed by the Commissioner (Appeals) as time-barred due to late filing, even though it was argued that the filing was within the extended period. The Tribunal decided to waive the delay in the interest of justice and remanded the matter back to the Commissioner for a decision on the merits. The requirement of pre-deposit was also waived to ensure a fair adjudication focusing on substantive issues rather than procedural technicalities. en-us Thu, 13 Mar 2008 00:00:00 +0530 Thu, 13 Sep 2012 17:13:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123411 The appeal was dismissed by the Commissioner (Appeals) as time-barred due to late filing, even though it was argued that the filing was within the extended period. The Tribunal decided to waive the delay in the interest of justice and remanded the matter back to the Commissioner for a decision on the merits. The requirement of pre-deposit was also waived to ensure a fair adjudication focusing on substantive issues rather than procedural technicalities. Case-Laws Customs Thu, 13 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123411