https://www.taxtmi.com/caselaws?id=126397 The judgment by Ms. Archana Wadhwa, J., addressed the rejection of the appeal due to a delay in filing without Condonation of Delay (COD) application, dismissal on merit grounds, and non-compliance with the stay order. The appellate authority's approach was deemed inconsistent with adjudication principles. The judgment set aside the order, remanding the matter for a fresh decision by the Commissioner (Appeals) to ensure procedural fairness and the appellants' opportunity to present their case. The appeal was allowed by remand, and the stay petition was disposed of accordingly. en-us Wed, 20 May 2009 00:00:00 +0530 Tue, 06 Nov 2012 11:55:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126397 The judgment by Ms. Archana Wadhwa, J., addressed the rejection of the appeal due to a delay in filing without Condonation of Delay (COD) application, dismissal on merit grounds, and non-compliance with the stay order. The appellate authority's approach was deemed inconsistent with adjudication principles. The judgment set aside the order, remanding the matter for a fresh decision by the Commissioner (Appeals) to ensure procedural fairness and the appellants' opportunity to present their case. The appeal was allowed by remand, and the stay petition was disposed of accordingly. Case-Laws Central Excise Wed, 20 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126397