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    <description>The Bombay High Court ruled in favor of the appellant, setting aside the orders of the Tribunal and the Commissioner (Appeals). The court found that the appellant had submitted the appeal within the stipulated period before the appropriate authority, supported by documentary evidence. The matter was remanded to the Commissioner (Appeals) for a fresh decision on merit, emphasizing procedural fairness and timely submission of the appeal.</description>
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      <description>The Bombay High Court ruled in favor of the appellant, setting aside the orders of the Tribunal and the Commissioner (Appeals). The court found that the appellant had submitted the appeal within the stipulated period before the appropriate authority, supported by documentary evidence. The matter was remanded to the Commissioner (Appeals) for a fresh decision on merit, emphasizing procedural fairness and timely submission of the appeal.</description>
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