https://www.taxtmi.com/caselaws?id=385409 The Court allowed the appeal, setting aside the order of the Tribunal that dismissed the appeal as time-barred. The Court emphasized the duty of Appellate Authorities to decide appeals on merits, especially after a High Court intervention granting exclusion of a significant period from the limitation period. The Court directed the Commissioner(Appeals) to decide the appeal on merits within six months and ordered the appellant to pay a cost of Rs. 1,00,000 to the Revenue Department to compensate for their interest. en-us Wed, 28 Aug 2019 00:00:00 +0530 Sat, 29 Feb 2020 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385409 The Court allowed the appeal, setting aside the order of the Tribunal that dismissed the appeal as time-barred. The Court emphasized the duty of Appellate Authorities to decide appeals on merits, especially after a High Court intervention granting exclusion of a significant period from the limitation period. The Court directed the Commissioner(Appeals) to decide the appeal on merits within six months and ordered the appellant to pay a cost of Rs. 1,00,000 to the Revenue Department to compensate for their interest. Case-Laws Central Excise Wed, 28 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385409