https://www.taxtmi.com/caselaws?id=259898 The Tribunal, comprising B.S.V. Murthy and S.K. Mohanty, JJ., set aside the Commissioner (Appeals)'s decision to dismiss an appeal due to a 29-day delay in filing, caused by the appellant's advocate being on a foreign tour. The Tribunal emphasized that appellants should not be penalized for their legal representatives' lapses, condoned the delay, and remanded the matter for a fresh consideration, stressing the importance of adhering to principles of natural justice in administrative proceedings. This case underscores the necessity of a fair and just approach in handling appeals and upholding legal principles, particularly regarding procedural matters like timely appeal filings. en-us Tue, 23 Sep 2014 00:00:00 +0530 Sat, 04 Jul 2015 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259898 The Tribunal, comprising B.S.V. Murthy and S.K. Mohanty, JJ., set aside the Commissioner (Appeals)'s decision to dismiss an appeal due to a 29-day delay in filing, caused by the appellant's advocate being on a foreign tour. The Tribunal emphasized that appellants should not be penalized for their legal representatives' lapses, condoned the delay, and remanded the matter for a fresh consideration, stressing the importance of adhering to principles of natural justice in administrative proceedings. This case underscores the necessity of a fair and just approach in handling appeals and upholding legal principles, particularly regarding procedural matters like timely appeal filings. Case-Laws Central Excise Tue, 23 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259898