https://www.taxtmi.com/caselaws?id=219501 The Tribunal allowed the Miscellaneous Application for condonation of delay of 170 days in filing an appeal before the Commissioner (Appeals). The appeal was disposed of without the requirement of pre-deposit. The Commissioner's rejection of the appeal based on a 32-day delay was set aside, and the matter was remanded for re-consideration, emphasizing a reasonable opportunity for the appellant to be heard. The appeal was allowed through remand, and the stay petition was disposed of accordingly. en-us Fri, 09 Nov 2012 00:00:00 +0530 Mon, 17 Dec 2012 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219501 The Tribunal allowed the Miscellaneous Application for condonation of delay of 170 days in filing an appeal before the Commissioner (Appeals). The appeal was disposed of without the requirement of pre-deposit. The Commissioner's rejection of the appeal based on a 32-day delay was set aside, and the matter was remanded for re-consideration, emphasizing a reasonable opportunity for the appellant to be heard. The appeal was allowed through remand, and the stay petition was disposed of accordingly. Case-Laws Service Tax Fri, 09 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219501