https://www.taxtmi.com/caselaws?id=336539 A 10-day delay in filing an appeal before the Commissioner (Appeals) was treated as condonable where the explanation was the continuous tour of the authorised signatory and there was no indication of deliberate or intentional lapse. A liberal approach was applied to condonation because the right of appeal is substantive and matters should ordinarily be decided on merits rather than rejected on a narrow procedural view. The dismissal for non-compliance was set aside, and the appeal was to be heard on merits after giving an opportunity to be heard and to produce documents. en-us Wed, 16 Nov 2016 00:00:00 +0530 Fri, 23 Dec 2016 11:16:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336539 A 10-day delay in filing an appeal before the Commissioner (Appeals) was treated as condonable where the explanation was the continuous tour of the authorised signatory and there was no indication of deliberate or intentional lapse. A liberal approach was applied to condonation because the right of appeal is substantive and matters should ordinarily be decided on merits rather than rejected on a narrow procedural view. The dismissal for non-compliance was set aside, and the appeal was to be heard on merits after giving an opportunity to be heard and to produce documents. Case-Laws Service Tax Wed, 16 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336539