https://www.taxtmi.com/caselaws?id=30999 The Superintendent could not return appeal papers on the ground of delay where the filing was stated to be within the condonable period, because consideration of condonation lay with the Commissioner (Appeals). The Tribunal held that the appeal should have been placed before the appellate authority for examination of delay and decision on merits. The return of the papers was therefore set aside, and the matter was remanded to the Commissioner (Appeals) for disposal on merits within four months. en-us Tue, 05 Jun 2007 00:00:00 +0530 Sat, 11 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30999 The Superintendent could not return appeal papers on the ground of delay where the filing was stated to be within the condonable period, because consideration of condonation lay with the Commissioner (Appeals). The Tribunal held that the appeal should have been placed before the appellate authority for examination of delay and decision on merits. The return of the papers was therefore set aside, and the matter was remanded to the Commissioner (Appeals) for disposal on merits within four months. Case-Laws Service Tax Tue, 05 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30999