https://www.taxtmi.com/caselaws?id=126017 The Tribunal allowed both appeals by way of remand, condoning the delay of 29 days in filing the appeals before the Commissioner (Appeals) due to the partner's medical condition and administrative duties. The impugned order dismissing the appeal without considering the merits was set aside, emphasizing the importance of a fair evaluation of the case. The matter was remanded back to the Commissioner for a decision on the merits, highlighting the significance of justifying delays in legal proceedings with relevant evidence and balancing procedural requirements with substantive merits for a comprehensive and just outcome. en-us Tue, 17 Feb 2009 00:00:00 +0530 Thu, 01 Nov 2012 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126017 The Tribunal allowed both appeals by way of remand, condoning the delay of 29 days in filing the appeals before the Commissioner (Appeals) due to the partner's medical condition and administrative duties. The impugned order dismissing the appeal without considering the merits was set aside, emphasizing the importance of a fair evaluation of the case. The matter was remanded back to the Commissioner for a decision on the merits, highlighting the significance of justifying delays in legal proceedings with relevant evidence and balancing procedural requirements with substantive merits for a comprehensive and just outcome. Case-Laws Central Excise Tue, 17 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126017