https://www.taxtmi.com/caselaws?id=407473 The Tribunal set aside the dismissal of the appeal due to non-compliance with pre-deposit provisions. The Commissioner's decision on the limitation issue was final as no appeal was filed by the Revenue challenging it. The Tribunal excused the delay in filing the appeal due to the Revenue's failure to prove timely receipt of the order. The request for cross-examination was denied. The matter was remanded to the Commissioner to decide on the merits within 90 days. Ultimately, the appeal was disposed of by way of remand for further consideration on the merits. en-us Fri, 30 Apr 2021 00:00:00 +0530 Wed, 12 May 2021 08:29:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407473 The Tribunal set aside the dismissal of the appeal due to non-compliance with pre-deposit provisions. The Commissioner's decision on the limitation issue was final as no appeal was filed by the Revenue challenging it. The Tribunal excused the delay in filing the appeal due to the Revenue's failure to prove timely receipt of the order. The request for cross-examination was denied. The matter was remanded to the Commissioner to decide on the merits within 90 days. Ultimately, the appeal was disposed of by way of remand for further consideration on the merits. Case-Laws Service Tax Fri, 30 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407473