https://www.taxtmi.com/caselaws?id=428284 The Tribunal concluded that the appellant's appeal was not time-barred despite the incorrect date of receipt mentioned in Form C.A.1. It was found that the discrepancy in dates was an inadvertent error, and the appeal was filed within the permissible period. The Tribunal set aside the initial decision and remanded the case to the Commissioner (Appeals) for reconsideration, allowing the appellant an opportunity to seek condonation for the slight delay in filing the appeal. en-us Fri, 23 Sep 2022 00:00:00 +0530 Wed, 28 Sep 2022 08:02:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428284 The Tribunal concluded that the appellant's appeal was not time-barred despite the incorrect date of receipt mentioned in Form C.A.1. It was found that the discrepancy in dates was an inadvertent error, and the appeal was filed within the permissible period. The Tribunal set aside the initial decision and remanded the case to the Commissioner (Appeals) for reconsideration, allowing the appellant an opportunity to seek condonation for the slight delay in filing the appeal. Case-Laws Customs Fri, 23 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428284