https://www.taxtmi.com/caselaws?id=766130 CESTAT NEW DELHI held that cross objections filed in incorrect form by appellant were not time-barred. The tribunal determined that procedural errors in form filing do not warrant dismissal when prayers in cross objections and subsequent appeal were identical. Limitation period relates back to original filing date of memorandum, even if filed in wrong form. Forms are meant to assist authorities in disposal and cannot hinder such disposals. Use of non-prescribed form does not invalidate appeal. Matter remanded to Commissioner (Appeals) for consideration on merits. Appeal allowed by way of remand. en-us Mon, 17 Feb 2025 00:00:00 +0530 Wed, 19 Feb 2025 08:42:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766130 CESTAT NEW DELHI held that cross objections filed in incorrect form by appellant were not time-barred. The tribunal determined that procedural errors in form filing do not warrant dismissal when prayers in cross objections and subsequent appeal were identical. Limitation period relates back to original filing date of memorandum, even if filed in wrong form. Forms are meant to assist authorities in disposal and cannot hinder such disposals. Use of non-prescribed form does not invalidate appeal. Matter remanded to Commissioner (Appeals) for consideration on merits. Appeal allowed by way of remand. Case-Laws Central Excise Mon, 17 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766130