https://www.taxtmi.com/caselaws?id=776383 The CESTAT Mumbai remanded the appeal to the Commissioner (Appeals) for reconsideration, holding that the delay of three days in filing the appeal should have been condoned after providing the appellant an opportunity to explain the delay. The Commissioner (Appeals) erred in dismissing the appeal solely on the ground of limitation without issuing a defect notice or deciding the appeal on merit as required under Section 35(4) of the Central Excise Act, applicable to Service Tax matters. The Tribunal directed the Commissioner (Appeals) to hear the appeal on merit and dispose of it in writing, stating points for determination, decisions, and reasons. The appeal was allowed by way of remand for fresh adjudication. en-us Mon, 04 Aug 2025 00:00:00 +0530 Sat, 09 Aug 2025 08:48:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776383 The CESTAT Mumbai remanded the appeal to the Commissioner (Appeals) for reconsideration, holding that the delay of three days in filing the appeal should have been condoned after providing the appellant an opportunity to explain the delay. The Commissioner (Appeals) erred in dismissing the appeal solely on the ground of limitation without issuing a defect notice or deciding the appeal on merit as required under Section 35(4) of the Central Excise Act, applicable to Service Tax matters. The Tribunal directed the Commissioner (Appeals) to hear the appeal on merit and dispose of it in writing, stating points for determination, decisions, and reasons. The appeal was allowed by way of remand for fresh adjudication. Case-Laws Service Tax Mon, 04 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776383