https://www.taxtmi.com/caselaws?id=394200 The Tribunal allowed the condonation of the 1,930-day delay in filing the appeal due to a change of address, emphasizing compliance with the High Court's directive to deposit an additional Rs. 5 lakhs. The Tribunal remanded the case to the Commissioner (Appeals) for a decision on the merits, noting the dismissal of the appeal by the Commissioner (Appeals) solely for non-compliance with the pre-deposit requirement. The appeal was allowed by way of remand, stressing the importance of complying with court orders and addressing the merits of the case. en-us Wed, 04 Mar 2020 00:00:00 +0530 Sat, 04 Apr 2020 10:40:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394200 The Tribunal allowed the condonation of the 1,930-day delay in filing the appeal due to a change of address, emphasizing compliance with the High Court's directive to deposit an additional Rs. 5 lakhs. The Tribunal remanded the case to the Commissioner (Appeals) for a decision on the merits, noting the dismissal of the appeal by the Commissioner (Appeals) solely for non-compliance with the pre-deposit requirement. The appeal was allowed by way of remand, stressing the importance of complying with court orders and addressing the merits of the case. Case-Laws Customs Wed, 04 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394200