https://www.taxtmi.com/caselaws?id=381189 Delay in re-filing was condoned, and the appeal was dismissed as withdrawn. The withdrawal was expressly not treated as affirmation of the Tribunal's order, and the revenue was granted liberty to seek revival of the appeal if necessary. The legal issue was left open for determination in an appropriate case, so no substantive adjudication on the merits was made. en-us Fri, 24 May 2019 00:00:00 +0530 Thu, 06 Jun 2019 10:07:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381189 Delay in re-filing was condoned, and the appeal was dismissed as withdrawn. The withdrawal was expressly not treated as affirmation of the Tribunal's order, and the revenue was granted liberty to seek revival of the appeal if necessary. The legal issue was left open for determination in an appropriate case, so no substantive adjudication on the merits was made. Case-Laws Central Excise Fri, 24 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381189