https://www.taxtmi.com/caselaws?id=766130 An appeal filed in the wrong form was treated as a valid challenge where it was lodged within limitation and the substance of the grievance, grounds and prayer remained unchanged. The defect was held to be one of form, not substance, and the later correction of the appeal form related back to the original filing date. On that basis, the challenge was not time barred, the dismissal for limitation was unsustainable, and the matter was remanded for decision on merits. en-us Mon, 17 Feb 2025 00:00:00 +0530 Wed, 19 Feb 2025 08:42:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766130 An appeal filed in the wrong form was treated as a valid challenge where it was lodged within limitation and the substance of the grievance, grounds and prayer remained unchanged. The defect was held to be one of form, not substance, and the later correction of the appeal form related back to the original filing date. On that basis, the challenge was not time barred, the dismissal for limitation was unsustainable, and the matter was remanded for decision on merits. Case-Laws Central Excise Mon, 17 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766130