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    <title>2008 (7) TMI 404 - HIGH COURT OF JUDICATURE AT BOMBAY</title>
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    <description>The High Court found that the orders of the Commissioner (Appeals) and CESTAT were not sustainable in law. The Court set aside both orders and remanded the Appeal back to the Commissioner (Appeals) for a fresh hearing and final disposal on its own merits in accordance with the law. The Court concluded that the Commissioner (Appeals) had effectively condoned the delay by allowing the Appeal to be presented and heard on merits, indicating satisfaction with the reasons provided for the delay.</description>
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      <description>The High Court found that the orders of the Commissioner (Appeals) and CESTAT were not sustainable in law. The Court set aside both orders and remanded the Appeal back to the Commissioner (Appeals) for a fresh hearing and final disposal on its own merits in accordance with the law. The Court concluded that the Commissioner (Appeals) had effectively condoned the delay by allowing the Appeal to be presented and heard on merits, indicating satisfaction with the reasons provided for the delay.</description>
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