https://www.taxtmi.com/caselaws?id=259409 The appeal was dismissed by the Tribunal due to being filed after the prescribed 60-day limitation period. However, the Tribunal accepted the appellant's argument that the compliance date falling on holidays allowed for filing on the next working day, thus deeming the appeal to have been filed within the limitation period. The Tribunal set aside the dismissal and remanded the matter back for a decision on merits. The condonation of the delay was justified, considering the circumstances and relevant legal provisions, leading to the Tribunal allowing the appeal to proceed. en-us Wed, 28 Jan 2015 00:00:00 +0530 Sat, 09 May 2015 11:26:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259409 The appeal was dismissed by the Tribunal due to being filed after the prescribed 60-day limitation period. However, the Tribunal accepted the appellant's argument that the compliance date falling on holidays allowed for filing on the next working day, thus deeming the appeal to have been filed within the limitation period. The Tribunal set aside the dismissal and remanded the matter back for a decision on merits. The condonation of the delay was justified, considering the circumstances and relevant legal provisions, leading to the Tribunal allowing the appeal to proceed. Case-Laws Customs Wed, 28 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259409