https://www.taxtmi.com/caselaws?id=47821 The Court set aside the impugned order and restored the appeals to the Commissioner (Appeals) for further consideration, emphasizing that the statutory right of appeal cannot be denied solely based on a belated payment. The petitioners were granted the opportunity to present their case, with the Court directing the Commissioner to issue a notice of hearing. The judgment underscores the importance of upholding due process and not restricting appeal rights based solely on timing of payment, particularly in cases involving financial constraints. en-us Fri, 23 Sep 2005 00:00:00 +0530 Sat, 31 Jul 2010 10:58:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47821 The Court set aside the impugned order and restored the appeals to the Commissioner (Appeals) for further consideration, emphasizing that the statutory right of appeal cannot be denied solely based on a belated payment. The petitioners were granted the opportunity to present their case, with the Court directing the Commissioner to issue a notice of hearing. The judgment underscores the importance of upholding due process and not restricting appeal rights based solely on timing of payment, particularly in cases involving financial constraints. Case-Laws Central Excise Fri, 23 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47821