https://www.taxtmi.com/caselaws?id=204115 The Tribunal set aside the lower appellate authority's decision and directed the transfer of the application to the LTU for fresh consideration within two months. The lower appellate authority's rejection of the appeal was deemed unjustifiable as it was based on extraneous considerations not related to the withdrawal of permission. The Tribunal emphasized the importance of procedural fairness and adherence to jurisdictional requirements in handling applications post-jurisdictional changes, ensuring that appeals are considered on their merits. en-us Fri, 24 Jun 2011 00:00:00 +0530 Thu, 05 Jan 2012 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204115 The Tribunal set aside the lower appellate authority's decision and directed the transfer of the application to the LTU for fresh consideration within two months. The lower appellate authority's rejection of the appeal was deemed unjustifiable as it was based on extraneous considerations not related to the withdrawal of permission. The Tribunal emphasized the importance of procedural fairness and adherence to jurisdictional requirements in handling applications post-jurisdictional changes, ensuring that appeals are considered on their merits. Case-Laws Central Excise Fri, 24 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204115