https://www.taxtmi.com/caselaws?id=124196 The Tribunal upheld the decision to remand the case to the Commissioner (Appeals) for a fresh decision on the time bar issue. The Joint Commissioner's application to restore the appeal for a decision on its merits was dismissed, emphasizing that the Commissioner (Appeals) should address the substantive aspects in the de novo proceedings. The Tribunal clarified its role in reviewing decisions and reiterated that dissatisfaction with the Commissioner (Appeals)'s decision could be appealed before the Tribunal. The Commissioner (Appeals) was directed to proceed with the case on its substantive merits after confirming the appeal was timely filed. en-us Tue, 17 Apr 2007 00:00:00 +0530 Wed, 26 Sep 2012 16:16:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124196 The Tribunal upheld the decision to remand the case to the Commissioner (Appeals) for a fresh decision on the time bar issue. The Joint Commissioner's application to restore the appeal for a decision on its merits was dismissed, emphasizing that the Commissioner (Appeals) should address the substantive aspects in the de novo proceedings. The Tribunal clarified its role in reviewing decisions and reiterated that dissatisfaction with the Commissioner (Appeals)'s decision could be appealed before the Tribunal. The Commissioner (Appeals) was directed to proceed with the case on its substantive merits after confirming the appeal was timely filed. Case-Laws Central Excise Tue, 17 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124196