https://www.taxtmi.com/caselaws?id=221677 The Appellate Tribunal CESTAT, NEW DELHI, remanded the case back to the Commissioner (Appeals) to reevaluate the existence of a sufficient cause for the delay in filing the appeal beyond the prescribed limitation period. The appellant was directed to submit an application explaining the delay, and the Commissioner was instructed to pass an appropriate order after considering the explanation provided. The Tribunal emphasized the importance of granting a fair opportunity to the appellant and disposed of both the stay application and the appeal to address the limitation issue effectively. en-us Tue, 10 Jul 2012 00:00:00 +0530 Sat, 23 Mar 2013 23:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221677 The Appellate Tribunal CESTAT, NEW DELHI, remanded the case back to the Commissioner (Appeals) to reevaluate the existence of a sufficient cause for the delay in filing the appeal beyond the prescribed limitation period. The appellant was directed to submit an application explaining the delay, and the Commissioner was instructed to pass an appropriate order after considering the explanation provided. The Tribunal emphasized the importance of granting a fair opportunity to the appellant and disposed of both the stay application and the appeal to address the limitation issue effectively. Case-Laws Service Tax Tue, 10 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221677