https://www.taxtmi.com/caselaws?id=273611 The Tribunal allowed the appeal by remanding the matter to the Commissioner (Appeals) for a fresh decision. It held that the delay in filing the appeal was justified under Section 14 of the Limitation Act, 1963, due to inadvertent filing in the wrong forum. The Tribunal emphasized the need for a fair review of the case, directing the Commissioner (Appeals) to reconsider based on available documents and grant the appellant a personal hearing. The judgment underscored the importance of natural justice and a proper hearing in reaching a final decision. en-us Wed, 13 Sep 2017 00:00:00 +0530 Thu, 05 Jul 2018 06:20:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273611 The Tribunal allowed the appeal by remanding the matter to the Commissioner (Appeals) for a fresh decision. It held that the delay in filing the appeal was justified under Section 14 of the Limitation Act, 1963, due to inadvertent filing in the wrong forum. The Tribunal emphasized the need for a fair review of the case, directing the Commissioner (Appeals) to reconsider based on available documents and grant the appellant a personal hearing. The judgment underscored the importance of natural justice and a proper hearing in reaching a final decision. Case-Laws Central Excise Wed, 13 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273611