https://www.taxtmi.com/caselaws?id=456309 The Tribunal should not dismiss an assessee's appeal solely because an interim bank guarantee was not renewed where the writ court had also directed expeditious disposal and the appeal remained pending for years. In those circumstances, the lapse in maintaining the guarantee did not justify terminating the appellate process without deciding the dispute on merits. The procedural dismissal was therefore unsustainable, and the appellate and cross-appellate proceedings were restored for fresh consideration in accordance with law. en-us Sun, 31 Jan 2021 00:00:00 +0530 Mon, 15 Jul 2024 19:50:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456309 The Tribunal should not dismiss an assessee's appeal solely because an interim bank guarantee was not renewed where the writ court had also directed expeditious disposal and the appeal remained pending for years. In those circumstances, the lapse in maintaining the guarantee did not justify terminating the appellate process without deciding the dispute on merits. The procedural dismissal was therefore unsustainable, and the appellate and cross-appellate proceedings were restored for fresh consideration in accordance with law. Case-Laws Central Excise Sun, 31 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456309