https://www.taxtmi.com/caselaws?id=174892 The Tribunal condoned the delay in filing cross objections, citing pursuing a refund application with Assistant Collector, Bombay as per directions of Collector (Appeals). The Tribunal held the delay was condoned due to sufficient cause. The Tribunal set aside the impugned order, remanding the matter to Collector (Appeals) for reconsideration on merits, affirming Assistant Collector, Kota's jurisdiction. The Tribunal directed Collector (Appeals) to redecide the appeals on merits, granting an opportunity of hearing to respondents and observing principles of natural justice. en-us Thu, 12 Oct 1989 00:00:00 +0530 Tue, 27 Oct 2015 15:35:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174892 The Tribunal condoned the delay in filing cross objections, citing pursuing a refund application with Assistant Collector, Bombay as per directions of Collector (Appeals). The Tribunal held the delay was condoned due to sufficient cause. The Tribunal set aside the impugned order, remanding the matter to Collector (Appeals) for reconsideration on merits, affirming Assistant Collector, Kota's jurisdiction. The Tribunal directed Collector (Appeals) to redecide the appeals on merits, granting an opportunity of hearing to respondents and observing principles of natural justice. Case-Laws Customs Thu, 12 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174892