https://www.taxtmi.com/caselaws?id=249501 The Tribunal disagreed with the Commissioner (Appeals) on the non-observance of procedure under Section 37C, emphasizing the necessity of following due process despite perceived outcomes. Regarding the validity of the Commissioner (Appeals) order, the Tribunal allowed rectification of the brother's authorization due to the appellant's incarceration, considering it a fixable defect. The Tribunal remanded the matter for a fresh decision to address limitations and signatures, ensuring a fair examination of the issues, particularly concerning the appellant's authorization during their incarceration period. en-us Tue, 06 May 2014 00:00:00 +0530 Tue, 12 Jan 2016 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249501 The Tribunal disagreed with the Commissioner (Appeals) on the non-observance of procedure under Section 37C, emphasizing the necessity of following due process despite perceived outcomes. Regarding the validity of the Commissioner (Appeals) order, the Tribunal allowed rectification of the brother's authorization due to the appellant's incarceration, considering it a fixable defect. The Tribunal remanded the matter for a fresh decision to address limitations and signatures, ensuring a fair examination of the issues, particularly concerning the appellant's authorization during their incarceration period. Case-Laws Service Tax Tue, 06 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249501