https://www.taxtmi.com/caselaws?id=411449 The appeal limitation question turned on whether time spent pursuing the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 could justify treating the subsequent appeal as in time. As the scheme was invoked promptly before expiry of the appellate period, the record showed diligence and bona fide pursuit of an alternate statutory remedy rather than inaction. A hyper-technical approach to limitation was therefore held unwarranted, and the matter was remanded to the Commissioner (Appeals) to treat the appeal as within time and decide it on merits. en-us Fri, 30 Jul 2021 00:00:00 +0530 Wed, 25 Aug 2021 09:11:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411449 The appeal limitation question turned on whether time spent pursuing the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 could justify treating the subsequent appeal as in time. As the scheme was invoked promptly before expiry of the appellate period, the record showed diligence and bona fide pursuit of an alternate statutory remedy rather than inaction. A hyper-technical approach to limitation was therefore held unwarranted, and the matter was remanded to the Commissioner (Appeals) to treat the appeal as within time and decide it on merits. Case-Laws Central Excise Fri, 30 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411449