https://www.taxtmi.com/caselaws?id=212613 The Tribunal found the delay in filing the appeal before the Commissioner (Appeals) to be genuine, as it was due to the Manager (Accounts) leaving the job without preparing the appeal papers. The Commissioner (Appeals) had dismissed the appeal as time-barred, but the Tribunal set aside this decision, remanding the matter for a decision on merits. The delay of 59 days was condoned, and the appeal was deemed not time-barred. en-us Fri, 15 Apr 2011 00:00:00 +0530 Tue, 27 Mar 2012 18:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212613 The Tribunal found the delay in filing the appeal before the Commissioner (Appeals) to be genuine, as it was due to the Manager (Accounts) leaving the job without preparing the appeal papers. The Commissioner (Appeals) had dismissed the appeal as time-barred, but the Tribunal set aside this decision, remanding the matter for a decision on merits. The delay of 59 days was condoned, and the appeal was deemed not time-barred. Case-Laws Service Tax Fri, 15 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212613