https://www.taxtmi.com/caselaws?id=177442 The writ petition was allowed, directing the Commissioner (Appeals) to reconsider the appeal on its merits. The Court set aside the dismissal of the appeal due to delay, emphasizing that any decision in favor of the petitioner by the Commissioner (Appeals) would be binding unless overturned by a higher forum. No costs were awarded, and the related miscellaneous petition was closed. en-us Thu, 20 Dec 2012 00:00:00 +0530 Sat, 09 Jan 2016 12:54:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177442 The writ petition was allowed, directing the Commissioner (Appeals) to reconsider the appeal on its merits. The Court set aside the dismissal of the appeal due to delay, emphasizing that any decision in favor of the petitioner by the Commissioner (Appeals) would be binding unless overturned by a higher forum. No costs were awarded, and the related miscellaneous petition was closed. Case-Laws Service Tax Thu, 20 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177442