https://www.taxtmi.com/caselaws?id=124119 The Tribunal found that the appeal was timely filed within the permissible timeline, even if the Department's claim of the date of receipt was accurate. The Tribunal decided to condone any potential delay in filing the appeal due to extenuating circumstances, such as the reported death in the appellant-director's family. Consequently, the matter was remanded to the Commissioner (Appeals) for a decision on the merits. The appeals were allowed through remand, with the Tribunal emphasizing procedural compliance and considering the circumstances that led to any delays in the appeal process. en-us Fri, 04 Jul 2008 00:00:00 +0530 Tue, 25 Sep 2012 17:11:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124119 The Tribunal found that the appeal was timely filed within the permissible timeline, even if the Department's claim of the date of receipt was accurate. The Tribunal decided to condone any potential delay in filing the appeal due to extenuating circumstances, such as the reported death in the appellant-director's family. Consequently, the matter was remanded to the Commissioner (Appeals) for a decision on the merits. The appeals were allowed through remand, with the Tribunal emphasizing procedural compliance and considering the circumstances that led to any delays in the appeal process. Case-Laws Central Excise Fri, 04 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124119