https://www.taxtmi.com/caselaws?id=345720 The court allowed the appeals, set aside the impugned judgment, and directed the second respondent to hear the appeals on merits. It emphasized that appeals should not be dismissed solely due to delayed pre-deposit if lodged within the prescribed period, including the condonable period. The court stressed procedural compliance with circulars and statutory provisions. en-us Wed, 07 Jun 2017 00:00:00 +0530 Wed, 26 Jul 2017 08:13:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345720 The court allowed the appeals, set aside the impugned judgment, and directed the second respondent to hear the appeals on merits. It emphasized that appeals should not be dismissed solely due to delayed pre-deposit if lodged within the prescribed period, including the condonable period. The court stressed procedural compliance with circulars and statutory provisions. Case-Laws Customs Wed, 07 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345720