https://www.taxtmi.com/caselaws?id=210167 The Tribunal allowed the appellant's stay petition for waiver of pre-deposit, enabling immediate disposal of the appeal. It criticized the Commissioner (Appeals) for dismissing the appeal as time-barred without assessing the merits and emphasized the power to condone delays. The appellant's failure to appear led to directions for filing a delay condonation application. Ultimately, the Tribunal remanded the matter to the Commissioner (Appeals) for further proceedings, allowing the appeal by way of remand for reconsideration based on Tribunal's directions. en-us Fri, 13 May 2011 00:00:00 +0530 Mon, 26 Nov 2012 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210167 The Tribunal allowed the appellant's stay petition for waiver of pre-deposit, enabling immediate disposal of the appeal. It criticized the Commissioner (Appeals) for dismissing the appeal as time-barred without assessing the merits and emphasized the power to condone delays. The appellant's failure to appear led to directions for filing a delay condonation application. Ultimately, the Tribunal remanded the matter to the Commissioner (Appeals) for further proceedings, allowing the appeal by way of remand for reconsideration based on Tribunal's directions. Case-Laws Service Tax Fri, 13 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210167