https://www.taxtmi.com/caselaws?id=392564 The appeal challenging an order confirming demand and penalty for clandestine removal of goods was dismissed by the Commissioner (Appeals) on the basis of limitation. The Appellant sought extension under Section 5 of the Limitation Act, arguing the delay was due to the Counsel. The Tribunal, distinguishing its power from the Commissioner (Appeals), condoned the delay, emphasizing substantial justice. The matter was remanded for a decision on the appeal's merits. en-us Thu, 28 Nov 2019 00:00:00 +0530 Mon, 24 Feb 2020 08:56:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392564 The appeal challenging an order confirming demand and penalty for clandestine removal of goods was dismissed by the Commissioner (Appeals) on the basis of limitation. The Appellant sought extension under Section 5 of the Limitation Act, arguing the delay was due to the Counsel. The Tribunal, distinguishing its power from the Commissioner (Appeals), condoned the delay, emphasizing substantial justice. The matter was remanded for a decision on the appeal's merits. Case-Laws Central Excise Thu, 28 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392564