https://www.taxtmi.com/caselaws?id=275922 The High Court of Calcutta allowed the appeal, finding that the Tribunal erred in not providing the assessee with an opportunity to adequately explain the delay in filing the appeal. The Court set aside the Tribunal's decision, remanding the matter for a fresh decision. The assessee was permitted to submit the retired employee's affidavit regarding the delay, with the Revenue given the opportunity to raise objections. The Tribunal was instructed to proceed in accordance with the law, resulting in the disposal of the appeal and application. en-us Tue, 19 Dec 2017 00:00:00 +0530 Mon, 22 Oct 2018 19:06:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275922 The High Court of Calcutta allowed the appeal, finding that the Tribunal erred in not providing the assessee with an opportunity to adequately explain the delay in filing the appeal. The Court set aside the Tribunal's decision, remanding the matter for a fresh decision. The assessee was permitted to submit the retired employee's affidavit regarding the delay, with the Revenue given the opportunity to raise objections. The Tribunal was instructed to proceed in accordance with the law, resulting in the disposal of the appeal and application. Case-Laws Central Excise Tue, 19 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275922