https://www.taxtmi.com/caselaws?id=444825 The Tribunal allowed the appeal, overturning the dismissal by the Commissioner (Appeals) due to late filing. The Tribunal determined that the relevant date for filing the appeal was when the appellant became aware of the final assessment, marked by the generation of the challan for differential duty, not the earlier date when the assessment was made. The case was remanded for further consideration on its merits by the Commissioner (Appeals), emphasizing the importance of the date of communication in legal proceedings. en-us Fri, 20 Oct 2023 00:00:00 +0530 Mon, 23 Oct 2023 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444825 The Tribunal allowed the appeal, overturning the dismissal by the Commissioner (Appeals) due to late filing. The Tribunal determined that the relevant date for filing the appeal was when the appellant became aware of the final assessment, marked by the generation of the challan for differential duty, not the earlier date when the assessment was made. The case was remanded for further consideration on its merits by the Commissioner (Appeals), emphasizing the importance of the date of communication in legal proceedings. Case-Laws Customs Fri, 20 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444825