https://www.taxtmi.com/caselaws?id=411120 A dismissal of an earlier appeal as non-maintainable did not bar later consideration of the valuation dispute because no finding had been recorded on the merits of assessment. An order rejecting the appeal on limitation could not be sustained where the appellant was not given a proper opportunity to explain the delay. The appellate authority was therefore required to reconsider both the delay issue and the valuation dispute after hearing the appellant, and the matter was remanded for fresh adjudication. en-us Wed, 11 Aug 2021 00:00:00 +0530 Wed, 18 Aug 2021 09:27:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411120 A dismissal of an earlier appeal as non-maintainable did not bar later consideration of the valuation dispute because no finding had been recorded on the merits of assessment. An order rejecting the appeal on limitation could not be sustained where the appellant was not given a proper opportunity to explain the delay. The appellate authority was therefore required to reconsider both the delay issue and the valuation dispute after hearing the appellant, and the matter was remanded for fresh adjudication. Case-Laws Customs Wed, 11 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411120