https://www.taxtmi.com/caselaws?id=155077 The appeal was dismissed by the Commissioner (Appeals) and it was held that the decision conveyed in the rejection letter was that of the Commissioner, requiring the appeal to be filed before the Tribunal. The appellant's advocate referenced a Supreme Court judgment, arguing that the appeal should have been filed before the Commissioner (Appeals) as the decision was communicated by a lower authority. The advocate proposed remanding the matter for a fresh decision after allowing the appellant to present their case, emphasizing the need for fairness and due process in resolving the appeal. en-us Fri, 30 Oct 2009 00:00:00 +0530 Sat, 31 Aug 2013 12:07:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155077 The appeal was dismissed by the Commissioner (Appeals) and it was held that the decision conveyed in the rejection letter was that of the Commissioner, requiring the appeal to be filed before the Tribunal. The appellant's advocate referenced a Supreme Court judgment, arguing that the appeal should have been filed before the Commissioner (Appeals) as the decision was communicated by a lower authority. The advocate proposed remanding the matter for a fresh decision after allowing the appellant to present their case, emphasizing the need for fairness and due process in resolving the appeal. Case-Laws Central Excise Fri, 30 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155077