https://www.taxtmi.com/caselaws?id=269345 The Tribunal allowed the appeal through remand, emphasizing the importance of proper examination of the case on its merits rather than mere statistical disposal. The delay in filing the appeal was condoned due to valid reasons provided by the appellant, criticizing the lower appellate authority's mechanical dismissal without considering the condonable period. The matter was remanded for a decision on merits after providing a reasonable opportunity for the appellant to be heard, ensuring justice was not compromised. en-us Tue, 07 Oct 2014 00:00:00 +0530 Sun, 13 Dec 2015 22:29:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269345 The Tribunal allowed the appeal through remand, emphasizing the importance of proper examination of the case on its merits rather than mere statistical disposal. The delay in filing the appeal was condoned due to valid reasons provided by the appellant, criticizing the lower appellate authority's mechanical dismissal without considering the condonable period. The matter was remanded for a decision on merits after providing a reasonable opportunity for the appellant to be heard, ensuring justice was not compromised. Case-Laws Customs Tue, 07 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269345