https://www.taxtmi.com/highlights?id=61794 Maintainability of appeal - time limitation - No doubt there was no application seeking Condonation of delay was filed by the appellant as has been acknowledged by ld. Counsel as on date as well - The delay is so minuscule that the malafide intent cannot be opined against the appellant. Law is otherwise settled that the disposal of a lis shall always be on merits. Law of limitation is otherwise to be exercised liberally. - It is deemed to be a fit case where Commissioner (Appeals) should have decided the appeal on merits after liberally exercising his discretion of condoning the delay - AT en-us Fri, 04 Feb 2022 15:16:37 +0530 Fri, 04 Feb 2022 15:16:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=61794 Maintainability of appeal - time limitation - No doubt there was no application seeking Condonation of delay was filed by the appellant as has been acknowledged by ld. Counsel as on date as well - The delay is so minuscule that the malafide intent cannot be opined against the appellant. Law is otherwise settled that the disposal of a lis shall always be on merits. Law of limitation is otherwise to be exercised liberally. - It is deemed to be a fit case where Commissioner (Appeals) should have decided the appeal on merits after liberally exercising his discretion of condoning the delay - AT Highlights Customs Fri, 04 Feb 2022 15:16:37 +0530 https://www.taxtmi.com/highlights?id=61794