https://www.taxtmi.com/caselaws?id=393501 The Tribunal allowed the appeal, remanding the case for a merit-based decision, emphasizing the need to address substantive issues rather than focusing solely on the limitation aspect. The High Court's direction to admit the appeal on a pre-deposit and hear all points was considered, leading to the decision to remand the case back to the Commissioner (Appeals) for a decision on the merits without the limitation issue. en-us Mon, 03 Feb 2020 00:00:00 +0530 Tue, 17 Mar 2020 18:34:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393501 The Tribunal allowed the appeal, remanding the case for a merit-based decision, emphasizing the need to address substantive issues rather than focusing solely on the limitation aspect. The High Court's direction to admit the appeal on a pre-deposit and hear all points was considered, leading to the decision to remand the case back to the Commissioner (Appeals) for a decision on the merits without the limitation issue. Case-Laws Customs Mon, 03 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393501