https://www.taxtmi.com/caselaws?id=441918 The Appellate Tribunal overturned the Commissioner (Appeals)' decision to dismiss the appeal based on limitation, remanding the matter for consideration on its merits within three months. Emphasizing the right to appeal and the importance of allowing parties to present their cases, the Tribunal highlighted the significance of condoning delay for substantial justice. Legal precedents supporting a liberal approach in such instances were cited, stressing the need to balance technicalities with the pursuit of justice. en-us Thu, 17 Aug 2023 00:00:00 +0530 Mon, 21 Aug 2023 08:29:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441918 The Appellate Tribunal overturned the Commissioner (Appeals)' decision to dismiss the appeal based on limitation, remanding the matter for consideration on its merits within three months. Emphasizing the right to appeal and the importance of allowing parties to present their cases, the Tribunal highlighted the significance of condoning delay for substantial justice. Legal precedents supporting a liberal approach in such instances were cited, stressing the need to balance technicalities with the pursuit of justice. Case-Laws Central Excise Thu, 17 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441918