https://www.taxtmi.com/caselaws?id=234442 The High Court set aside the Tribunal's order dismissing the appeal due to a delay in filing, citing discrepancies in communication. The Court found the Tribunal failed to exercise judicial discretion properly and remitted the matter for fresh consideration. Additionally, the Tribunal acknowledged an error in denying the appellant a personal hearing and remanded the case for the appellant to receive a hearing at the correct address. The appellant's rights were upheld, leading to a remand for proper consideration and communication by the Tribunal. en-us Fri, 08 Mar 2013 00:00:00 +0530 Wed, 12 Jun 2013 10:03:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234442 The High Court set aside the Tribunal's order dismissing the appeal due to a delay in filing, citing discrepancies in communication. The Court found the Tribunal failed to exercise judicial discretion properly and remitted the matter for fresh consideration. Additionally, the Tribunal acknowledged an error in denying the appellant a personal hearing and remanded the case for the appellant to receive a hearing at the correct address. The appellant's rights were upheld, leading to a remand for proper consideration and communication by the Tribunal. Case-Laws Central Excise Fri, 08 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234442