2026 (8) TMI 576

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....l for the Petitioner : P V Prasad Associates Counsel for the Respondent : Mr. Dominic Fernandes, Senior Standing Counsel for CBIC And Mr. Parampally Shamanthak Hande ORDER: Mr. P. Venkat Prasad, learned counsel represents P V Prasad Associates, learned counsel for the petitioner. Mr. Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs appe....

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.... considering the fact that the delay occurred in uploading the summary of the order on the portal and in view of bona fide confusion regarding limitation, has remanded the matter to the appellate authority to take a fresh decision on the appeal. It is submitted that this matter may also be remanded to the appellate authority where the petitioner will file a delay condonation application explaining....