https://www.taxtmi.com/caselaws?id=125959 The Tribunal found the Commissioner (Appeals) erred in dismissing the appeal solely due to a 3-day delay in filing, especially considering the prior entertainment of a stay petition. Emphasizing the need for proper procedure, the Tribunal directed the Commissioner to condone the delay, hear the appeal on its merits, and issue appropriate orders. The impugned order was set aside, and the case remanded for a de novo decision, with instructions to ensure a fair hearing and address the delay before proceeding. en-us Thu, 04 Dec 2008 00:00:00 +0530 Wed, 31 Oct 2012 18:48:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125959 The Tribunal found the Commissioner (Appeals) erred in dismissing the appeal solely due to a 3-day delay in filing, especially considering the prior entertainment of a stay petition. Emphasizing the need for proper procedure, the Tribunal directed the Commissioner to condone the delay, hear the appeal on its merits, and issue appropriate orders. The impugned order was set aside, and the case remanded for a de novo decision, with instructions to ensure a fair hearing and address the delay before proceeding. Case-Laws Central Excise Thu, 04 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125959