https://www.taxtmi.com/caselaws?id=247127 The Tribunal allowed the appeal, remanding it to the first appellate authority for proper consideration on merits. It found no delay in filing the appeal and criticized the authority for not addressing the appeal's substance, focusing solely on the issue of timeliness. The Tribunal stressed the importance of adhering to due process and natural justice principles, directing the authority to reconsider the appeal in light of the case's merits. en-us Tue, 22 Apr 2014 00:00:00 +0530 Fri, 02 May 2014 19:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247127 The Tribunal allowed the appeal, remanding it to the first appellate authority for proper consideration on merits. It found no delay in filing the appeal and criticized the authority for not addressing the appeal's substance, focusing solely on the issue of timeliness. The Tribunal stressed the importance of adhering to due process and natural justice principles, directing the authority to reconsider the appeal in light of the case's merits. Case-Laws Customs Tue, 22 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247127