https://www.taxtmi.com/caselaws?id=773056 CESTAT Mumbai allowed an appeal challenging tax liability dismissal. The Tribunal found the Commissioner (Appeals) improperly rejected the appeal on procedural grounds without providing opportunity to submit evidence explaining delay. The case was remanded for re-examination of timeline compliance under section 86 of the Finance Act, 1994, emphasizing procedural fairness and merits-based adjudication. en-us Tue, 18 Feb 2025 00:00:00 +0530 Wed, 18 Jun 2025 09:04:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773056 CESTAT Mumbai allowed an appeal challenging tax liability dismissal. The Tribunal found the Commissioner (Appeals) improperly rejected the appeal on procedural grounds without providing opportunity to submit evidence explaining delay. The case was remanded for re-examination of timeline compliance under section 86 of the Finance Act, 1994, emphasizing procedural fairness and merits-based adjudication. Case-Laws Service Tax Tue, 18 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773056