https://www.taxtmi.com/caselaws?id=334093 The High Court allowed the appeal, emphasizing adherence to the prescribed time limit for filing appeals under Section 85 of the Act and ensuring procedural fairness by providing opportunities to rectify defects before dismissal. The court held that the Commissioner (Appeals) erred in calculating the period from the dispatch date and in dismissing the appeal due to a verification defect without allowing rectification. Consequently, the orders of the Commissioner (Appeals) and the Customs, Excise & Service Tax Appellate Tribunal were set aside, remanding the matter to the Commissioner (Appeals) for a decision on merit. en-us Fri, 20 May 2016 00:00:00 +0530 Tue, 10 Jan 2017 16:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334093 The High Court allowed the appeal, emphasizing adherence to the prescribed time limit for filing appeals under Section 85 of the Act and ensuring procedural fairness by providing opportunities to rectify defects before dismissal. The court held that the Commissioner (Appeals) erred in calculating the period from the dispatch date and in dismissing the appeal due to a verification defect without allowing rectification. Consequently, the orders of the Commissioner (Appeals) and the Customs, Excise & Service Tax Appellate Tribunal were set aside, remanding the matter to the Commissioner (Appeals) for a decision on merit. Case-Laws Service Tax Fri, 20 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334093