https://www.taxtmi.com/caselaws?id=214101 The delay of 985 days in filing separate appeals by partners was justified as the main appeal by the partnership firm, filed within the limitation period, had already succeeded in setting aside the penalties imposed on all parties. The partners' appeals were treated as supplementary to the main appeal, and the delay was condoned. Consequently, the impugned order imposing penalties on the partners was set aside, and their appeals were allowed. The Tribunal disposed of the COD application, stay applications, and appeals accordingly. en-us Thu, 19 Apr 2012 00:00:00 +0530 Mon, 11 Jun 2012 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214101 The delay of 985 days in filing separate appeals by partners was justified as the main appeal by the partnership firm, filed within the limitation period, had already succeeded in setting aside the penalties imposed on all parties. The partners' appeals were treated as supplementary to the main appeal, and the delay was condoned. Consequently, the impugned order imposing penalties on the partners was set aside, and their appeals were allowed. The Tribunal disposed of the COD application, stay applications, and appeals accordingly. Case-Laws Customs Thu, 19 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214101