https://www.taxtmi.com/caselaws?id=170302 The Tribunal set aside the Order rejecting the application for condonation of delay in filing the appeal, noting the appellants' need for time to process the appeal papers and obtain legal opinion. It found the Department failed to prove proper service of the Order-in-Original as required by law. The delay of five days in filing the appeal was considered justifiable within the condonable limit. The case was remanded to the lower Appellate Authority for a decision on merit, with both parties granted hearing opportunities. en-us Wed, 22 Aug 2007 00:00:00 +0530 Fri, 22 May 2015 10:49:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170302 The Tribunal set aside the Order rejecting the application for condonation of delay in filing the appeal, noting the appellants' need for time to process the appeal papers and obtain legal opinion. It found the Department failed to prove proper service of the Order-in-Original as required by law. The delay of five days in filing the appeal was considered justifiable within the condonable limit. The case was remanded to the lower Appellate Authority for a decision on merit, with both parties granted hearing opportunities. Case-Laws Customs Wed, 22 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170302