https://www.taxtmi.com/caselaws?id=213088 The Tribunal allowed the appeal by way of remand, emphasizing the importance of considering sufficient cause for delay in filing appeals, especially when the delay does not provide any undue advantage to the Appellant and may lead to a just determination on the merits of the case. The Tribunal set aside the order-in-Appeal and remanded the case to the Commissioner (Appeals) for a decision on merits, with a directive to provide a reasonable opportunity of hearing to the Appellant. en-us Fri, 04 Nov 2011 00:00:00 +0530 Fri, 23 Aug 2013 18:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213088 The Tribunal allowed the appeal by way of remand, emphasizing the importance of considering sufficient cause for delay in filing appeals, especially when the delay does not provide any undue advantage to the Appellant and may lead to a just determination on the merits of the case. The Tribunal set aside the order-in-Appeal and remanded the case to the Commissioner (Appeals) for a decision on merits, with a directive to provide a reasonable opportunity of hearing to the Appellant. Case-Laws Service Tax Fri, 04 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213088