https://www.taxtmi.com/caselaws?id=360415 The appeal was initially dismissed due to a 31-day delay in filing, deemed beyond the condonable period. The appellant argued the appeal fell within the permissible timeframe. The Member (Judicial) disagreed with the Commissioner (Appeals)'s interpretation, finding the appeal timely filed. The impugned order was set aside, and the appeal remanded for consideration on its merits without limitation issues. The judgment underscores the significance of adhering to filing timelines and the duty of authorities to interpret legal provisions accurately for justice. en-us Fri, 20 Apr 2018 00:00:00 +0530 Thu, 17 May 2018 05:53:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360415 The appeal was initially dismissed due to a 31-day delay in filing, deemed beyond the condonable period. The appellant argued the appeal fell within the permissible timeframe. The Member (Judicial) disagreed with the Commissioner (Appeals)'s interpretation, finding the appeal timely filed. The impugned order was set aside, and the appeal remanded for consideration on its merits without limitation issues. The judgment underscores the significance of adhering to filing timelines and the duty of authorities to interpret legal provisions accurately for justice. Case-Laws Service Tax Fri, 20 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360415