https://www.taxtmi.com/caselaws?id=235188 The tribunal set aside the impugned order and remanded the case for de novo adjudication, emphasizing the appellant's fulfillment of conditions for claiming the benefit of sub-rule 7 of Rule 6 of CCR, 2004. The dispute over the filing date of the application was resolved in favor of the appellant, who filed within the prescribed period, crucial for claiming the benefit. The tribunal directed the Commissioner to issue a comprehensive order considering the appellant's claim and providing a reasonable opportunity for the party to be heard. The stay application was also disposed of in the decision. en-us Thu, 09 Aug 2012 00:00:00 +0530 Thu, 10 Jul 2014 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235188 The tribunal set aside the impugned order and remanded the case for de novo adjudication, emphasizing the appellant's fulfillment of conditions for claiming the benefit of sub-rule 7 of Rule 6 of CCR, 2004. The dispute over the filing date of the application was resolved in favor of the appellant, who filed within the prescribed period, crucial for claiming the benefit. The tribunal directed the Commissioner to issue a comprehensive order considering the appellant's claim and providing a reasonable opportunity for the party to be heard. The stay application was also disposed of in the decision. Case-Laws Service Tax Thu, 09 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235188