https://www.taxtmi.com/caselaws?id=387338 The appeal was allowed by the Appellate Tribunal as it held that the appeal had been filed within the condonable time limit under Section 128, despite the mandatory pre-deposit being made after the deadline specified under Section 129E. The Tribunal followed the distinction between the filing of an appeal and the pre-deposit requirement, as emphasized in a judgment by the High Court of Gujarat. The matter was remitted to the First Appellate Authority for a decision on the merits, considering that the date of filing an appeal should be treated separately from the date of making the mandatory pre-deposit. en-us Fri, 04 Oct 2019 00:00:00 +0530 Tue, 22 Oct 2019 09:42:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387338 The appeal was allowed by the Appellate Tribunal as it held that the appeal had been filed within the condonable time limit under Section 128, despite the mandatory pre-deposit being made after the deadline specified under Section 129E. The Tribunal followed the distinction between the filing of an appeal and the pre-deposit requirement, as emphasized in a judgment by the High Court of Gujarat. The matter was remitted to the First Appellate Authority for a decision on the merits, considering that the date of filing an appeal should be treated separately from the date of making the mandatory pre-deposit. Case-Laws Customs Fri, 04 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387338