https://www.taxtmi.com/caselaws?id=201458 The Tribunal remanded the case to the Commissioner (Appeals) for examination of the appeal filed in the wrong forum and directed the Commissionerate to transfer the appeal papers for necessary action. Emphasizing a Tax Payer Friendly approach, the Tribunal criticized the Department for not guiding the appellant properly. It held that the initiation of recovery proceedings during the appeal's pendency was unjustified. The appeal was disposed of by way of remand in the interest of justice. en-us Mon, 05 May 2008 00:00:00 +0530 Sat, 27 Apr 2013 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201458 The Tribunal remanded the case to the Commissioner (Appeals) for examination of the appeal filed in the wrong forum and directed the Commissionerate to transfer the appeal papers for necessary action. Emphasizing a Tax Payer Friendly approach, the Tribunal criticized the Department for not guiding the appellant properly. It held that the initiation of recovery proceedings during the appeal's pendency was unjustified. The appeal was disposed of by way of remand in the interest of justice. Case-Laws Central Excise Mon, 05 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201458