https://www.taxtmi.com/caselaws?id=406552 The Tribunal allowed the appeal, setting aside the dismissal by the Ld. Commissioner (Appeals) due to being time-barred. The appellants' filing was delayed, but their participation in the "Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019" and the subsequent lockdown influenced the timeline. The Hon'ble Apex Court extended the limitation period, encompassing the appellants' case. The Tribunal directed the Ld. Commissioner (Appeals) to address the merits of the appeal within 60 days. The decision emphasized the exceptional circumstances, including the pandemic-induced lockdown and court intervention, ensuring a fair review of the appeal. en-us Wed, 17 Mar 2021 00:00:00 +0530 Sat, 17 Apr 2021 11:04:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406552 The Tribunal allowed the appeal, setting aside the dismissal by the Ld. Commissioner (Appeals) due to being time-barred. The appellants' filing was delayed, but their participation in the "Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019" and the subsequent lockdown influenced the timeline. The Hon'ble Apex Court extended the limitation period, encompassing the appellants' case. The Tribunal directed the Ld. Commissioner (Appeals) to address the merits of the appeal within 60 days. The decision emphasized the exceptional circumstances, including the pandemic-induced lockdown and court intervention, ensuring a fair review of the appeal. Case-Laws Central Excise Wed, 17 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406552