https://www.taxtmi.com/caselaws?id=123812 An appeal should not be dismissed solely because a settlement application was pending when the application has since been rejected, leaving the appellant without a remedy before the Settlement Commission or the Commissioner (Appeals). Where the appellate authority has not decided the matter on merits, the dismissal cannot be sustained. The proper course is to set aside that order and remand the matter for a fresh decision in light of the subsequent development. en-us Wed, 18 Jun 2008 00:00:00 +0530 Thu, 20 Sep 2012 17:04:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123812 An appeal should not be dismissed solely because a settlement application was pending when the application has since been rejected, leaving the appellant without a remedy before the Settlement Commission or the Commissioner (Appeals). Where the appellate authority has not decided the matter on merits, the dismissal cannot be sustained. The proper course is to set aside that order and remand the matter for a fresh decision in light of the subsequent development. Case-Laws Central Excise Wed, 18 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123812