https://www.taxtmi.com/caselaws?id=337451 The Tribunal, adopting a liberal approach, condoned the delay in filing appeals due to the Director being on tour, set aside the order based on limitation, and directed the Commissioner (A) to decide the appeal on merits after providing a hearing and opportunity to produce documents. This decision emphasizes the importance of considering circumstances leading to delays in filing appeals, ensuring substantive rights are upheld, and parties have the chance to present their case effectively before authorities. en-us Thu, 17 Nov 2016 00:00:00 +0530 Tue, 10 Jan 2017 07:23:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337451 The Tribunal, adopting a liberal approach, condoned the delay in filing appeals due to the Director being on tour, set aside the order based on limitation, and directed the Commissioner (A) to decide the appeal on merits after providing a hearing and opportunity to produce documents. This decision emphasizes the importance of considering circumstances leading to delays in filing appeals, ensuring substantive rights are upheld, and parties have the chance to present their case effectively before authorities. Case-Laws Central Excise Thu, 17 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337451