https://www.taxtmi.com/caselaws?id=235170 The Tribunal dismissed the appeal, emphasizing the importance of adhering to statutory provisions and denying equitable considerations. Despite acknowledging the appellant's error in filing the appeal with the wrong forum, the Tribunal held that the appeal should have been made to the Commissioner (Appeals) as per the corrigendum to the order-in-original. The Tribunal highlighted the appellant's delay in rectifying the mistake and the Registry's oversight in not returning the appeal due to jurisdictional errors. Ultimately, the Tribunal upheld the supremacy of the statute and dismissed the appeal and related applications. en-us Wed, 08 Aug 2012 00:00:00 +0530 Sat, 13 Jul 2013 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235170 The Tribunal dismissed the appeal, emphasizing the importance of adhering to statutory provisions and denying equitable considerations. Despite acknowledging the appellant's error in filing the appeal with the wrong forum, the Tribunal held that the appeal should have been made to the Commissioner (Appeals) as per the corrigendum to the order-in-original. The Tribunal highlighted the appellant's delay in rectifying the mistake and the Registry's oversight in not returning the appeal due to jurisdictional errors. Ultimately, the Tribunal upheld the supremacy of the statute and dismissed the appeal and related applications. Case-Laws Service Tax Wed, 08 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235170