https://www.taxtmi.com/caselaws?id=166137 The Tribunal allowed the appeal by M/s. Stretchlon Private Limited, condoning the delay in filing the appeal before the Appellate Collector of Customs. The Tribunal directed a fresh decision on the appeal's merits, emphasizing the importance of considering the taxpayer's claims. The Editor's Comments disagreed with the decision to condone the delay, suggesting a resolution of the conflict on the applicability of the Limitation Act in Customs proceedings through a larger Bench decision. en-us Fri, 15 Apr 1983 00:00:00 +0530 Tue, 26 Aug 2014 16:41:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166137 The Tribunal allowed the appeal by M/s. Stretchlon Private Limited, condoning the delay in filing the appeal before the Appellate Collector of Customs. The Tribunal directed a fresh decision on the appeal's merits, emphasizing the importance of considering the taxpayer's claims. The Editor's Comments disagreed with the decision to condone the delay, suggesting a resolution of the conflict on the applicability of the Limitation Act in Customs proceedings through a larger Bench decision. Case-Laws Central Excise Fri, 15 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166137