https://www.taxtmi.com/caselaws?id=183366 The Appellate Tribunal CESTAT Bangalore allowed the appeal, setting aside the original order due to an omission in the impugned order by the Commissioner (A) regarding remand to the original adjudicating authority. The Tribunal emphasized the need for discretionary powers in considering delay in filing a claim and condonation, directing the adjudicating authority to assess the time bar aspect based on the appellant's submissions. It clarified that the claimant could seek an extension of time within the claim itself, eliminating the need for a separate request, and instructed the original adjudicating authority to address all relevant aspects comprehensively for a just decision. en-us Mon, 25 Aug 2014 00:00:00 +0530 Tue, 07 Jun 2016 11:02:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183366 The Appellate Tribunal CESTAT Bangalore allowed the appeal, setting aside the original order due to an omission in the impugned order by the Commissioner (A) regarding remand to the original adjudicating authority. The Tribunal emphasized the need for discretionary powers in considering delay in filing a claim and condonation, directing the adjudicating authority to assess the time bar aspect based on the appellant's submissions. It clarified that the claimant could seek an extension of time within the claim itself, eliminating the need for a separate request, and instructed the original adjudicating authority to address all relevant aspects comprehensively for a just decision. Case-Laws Service Tax Mon, 25 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183366