https://www.taxtmi.com/caselaws?id=773056 Dismissal of an appeal at the threshold for alleged delay and non-compliance with pre-deposit was found inappropriate where the prescribed pre-deposit had later been made and material on the date of receipt of the impugned order was available but not examined. The Tribunal held that the appellant should have been given an opportunity to produce and test the relevant documents before the appeal was rejected without merits. The impugned order was set aside and the matter remanded to the first appellate authority to decide the appeal on merits after examining compliance with the timelines under section 86 of the Finance Act, 1994. en-us Tue, 18 Feb 2025 00:00:00 +0530 Wed, 18 Jun 2025 09:04:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773056 Dismissal of an appeal at the threshold for alleged delay and non-compliance with pre-deposit was found inappropriate where the prescribed pre-deposit had later been made and material on the date of receipt of the impugned order was available but not examined. The Tribunal held that the appellant should have been given an opportunity to produce and test the relevant documents before the appeal was rejected without merits. The impugned order was set aside and the matter remanded to the first appellate authority to decide the appeal on merits after examining compliance with the timelines under section 86 of the Finance Act, 1994. Case-Laws Service Tax Tue, 18 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773056