https://www.taxtmi.com/caselaws?id=214047 The Tribunal remanded the case back to the Commissioner (Appeals) for a review on merit after condoning a 3-day delay in filing the appeal. Despite the delay exceeding 1 day, the Tribunal emphasized the importance of providing the appellant with an opportunity to explain the delay and have the appeal heard on its merits. The decision aimed to ensure procedural fairness and access to justice in tax matters by avoiding unnecessary litigation and prejudice to the appellant. en-us Wed, 09 May 2012 00:00:00 +0530 Wed, 06 Jun 2012 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214047 The Tribunal remanded the case back to the Commissioner (Appeals) for a review on merit after condoning a 3-day delay in filing the appeal. Despite the delay exceeding 1 day, the Tribunal emphasized the importance of providing the appellant with an opportunity to explain the delay and have the appeal heard on its merits. The decision aimed to ensure procedural fairness and access to justice in tax matters by avoiding unnecessary litigation and prejudice to the appellant. Case-Laws Central Excise Wed, 09 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214047