https://www.taxtmi.com/caselaws?id=248882 The Tribunal allowed the appeal by remand, directing the ld. Commr. (Appeals) to decide the issue afresh, granting both parties an opportunity for hearing and evidence submission. The case was disposed of accordingly. The judgment emphasizes procedural compliance in filing appeals, rectifying defects promptly, and the authority's duty to decide cases on their merits. en-us Thu, 09 May 2013 00:00:00 +0530 Fri, 27 Jun 2014 17:05:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248882 The Tribunal allowed the appeal by remand, directing the ld. Commr. (Appeals) to decide the issue afresh, granting both parties an opportunity for hearing and evidence submission. The case was disposed of accordingly. The judgment emphasizes procedural compliance in filing appeals, rectifying defects promptly, and the authority's duty to decide cases on their merits. Case-Laws Central Excise Thu, 09 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248882