https://www.taxtmi.com/caselaws?id=249064 The Tribunal dismissed the Revenue's appeal, upholding the decision of the Commissioner(Appeals) due to the delay in filing the appeal. The Tribunal clarified that once the lower authority's order is deemed legal and proper, it cannot be reviewed subsequently. The Tribunal emphasized that the Review Committee becomes functus officio once a decision is made, and there is no provision to reopen or review its decision. Consequently, the Tribunal concluded the case in favor of the Respondent, affirming the original decision and denying the Revenue's appeal. en-us Tue, 06 May 2014 00:00:00 +0530 Fri, 21 Nov 2014 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249064 The Tribunal dismissed the Revenue's appeal, upholding the decision of the Commissioner(Appeals) due to the delay in filing the appeal. The Tribunal clarified that once the lower authority's order is deemed legal and proper, it cannot be reviewed subsequently. The Tribunal emphasized that the Review Committee becomes functus officio once a decision is made, and there is no provision to reopen or review its decision. Consequently, the Tribunal concluded the case in favor of the Respondent, affirming the original decision and denying the Revenue's appeal. Case-Laws Customs Tue, 06 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249064