https://www.taxtmi.com/caselaws?id=340563 The appeal was dismissed as time-barred initially filed before the wrong forum. The Tribunal applied section 14 of the Limitation Act, excluding the period between the initial and correct filing dates. Citing past cases, the Tribunal held that incorrect filing within the time limit should not dismiss the appeal. The impugned order was set aside, and the appeal was recognized as filed within the stipulated time frame after excluding the initial incorrect filing period. The matter was remanded for the Commissioner to decide on merits, ultimately disposing of the appeal in favor of the appellant. en-us Mon, 20 Feb 2017 00:00:00 +0530 Sat, 25 Mar 2017 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340563 The appeal was dismissed as time-barred initially filed before the wrong forum. The Tribunal applied section 14 of the Limitation Act, excluding the period between the initial and correct filing dates. Citing past cases, the Tribunal held that incorrect filing within the time limit should not dismiss the appeal. The impugned order was set aside, and the appeal was recognized as filed within the stipulated time frame after excluding the initial incorrect filing period. The matter was remanded for the Commissioner to decide on merits, ultimately disposing of the appeal in favor of the appellant. Case-Laws Customs Mon, 20 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340563