https://www.taxtmi.com/caselaws?id=377699 The Appellate Tribunal CESTAT KOLKATA allowed the appeal, setting aside the time-barred rejection by the Commissioner (Appeals) and remanding the matter for a decision on merits. The tribunal emphasized the importance of adhering to statutory timelines for appeals, the provision for condonation of delay, and ensuring fair opportunities for both parties to present their cases and evidence. This decision reflects a commitment to deciding cases based on substantive merits rather than procedural technicalities. en-us Fri, 11 Jan 2019 00:00:00 +0530 Tue, 02 Apr 2019 07:30:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377699 The Appellate Tribunal CESTAT KOLKATA allowed the appeal, setting aside the time-barred rejection by the Commissioner (Appeals) and remanding the matter for a decision on merits. The tribunal emphasized the importance of adhering to statutory timelines for appeals, the provision for condonation of delay, and ensuring fair opportunities for both parties to present their cases and evidence. This decision reflects a commitment to deciding cases based on substantive merits rather than procedural technicalities. Case-Laws Customs Fri, 11 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377699