https://www.taxtmi.com/caselaws?id=293062 The Tribunal allowed the appeal by remanding the matter to the Ld. Commissioner (Appeals) for a decision on merits, emphasizing the importance of deciding cases based on merits. The appellant's appeal was considered timely, and the delay was condoned due to the missing acknowledgment receipt, benefiting the appellant. The impugned order was set aside, highlighting the significance of timely appeals and proper documentation. The decision underscores the Tribunal's approach of granting the benefit of doubt to the appellant in the absence of conclusive evidence. en-us Mon, 18 Sep 2017 00:00:00 +0530 Wed, 20 Jan 2021 19:16:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293062 The Tribunal allowed the appeal by remanding the matter to the Ld. Commissioner (Appeals) for a decision on merits, emphasizing the importance of deciding cases based on merits. The appellant's appeal was considered timely, and the delay was condoned due to the missing acknowledgment receipt, benefiting the appellant. The impugned order was set aside, highlighting the significance of timely appeals and proper documentation. The decision underscores the Tribunal's approach of granting the benefit of doubt to the appellant in the absence of conclusive evidence. Case-Laws Service Tax Mon, 18 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293062