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    <description>The Appellate Tribunal remanded the case to the Commr.(Appeals) due to the appeal&#039;s dismissal for delayed filing and non-fulfillment of the pre-deposit condition. The Tribunal directed the Appellant to submit evidence of the Order-in-Original&#039;s communication date and pre-deposit details. The Commr.(Appeals) must ensure a personal hearing, adhere to natural justice principles, and reassess the case upon receiving the required information.</description>
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      <description>The Appellate Tribunal remanded the case to the Commr.(Appeals) due to the appeal&#039;s dismissal for delayed filing and non-fulfillment of the pre-deposit condition. The Tribunal directed the Appellant to submit evidence of the Order-in-Original&#039;s communication date and pre-deposit details. The Commr.(Appeals) must ensure a personal hearing, adhere to natural justice principles, and reassess the case upon receiving the required information.</description>
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