https://www.taxtmi.com/caselaws?id=368131 A short delay in filing the appeal before the Commissioner (Appeals) was held condonable because it fell within the condonable period and sufficient cause was shown; the Tribunal applied a liberal approach in favour of substantial justice, so the refusal on a technical ground was unsustainable. The appellate order was also found defective because it addressed only limitation and pre-deposit without deciding the merits or the points for determination. As the appeal had not been adjudicated on substance, remand was required for fresh consideration and the appeal was treated as maintainable. en-us Thu, 27 Sep 2018 00:00:00 +0530 Wed, 03 Oct 2018 08:20:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368131 A short delay in filing the appeal before the Commissioner (Appeals) was held condonable because it fell within the condonable period and sufficient cause was shown; the Tribunal applied a liberal approach in favour of substantial justice, so the refusal on a technical ground was unsustainable. The appellate order was also found defective because it addressed only limitation and pre-deposit without deciding the merits or the points for determination. As the appeal had not been adjudicated on substance, remand was required for fresh consideration and the appeal was treated as maintainable. Case-Laws Service Tax Thu, 27 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368131