Limitation for appeals and natural justice led to remand for a fresh decision after hearing the party.

Appeals were treated as within time because the Tribunal accepted the explanation that limitation ran from receipt of the communication seeking payment of penalty, so there was no delay in filing. The impugned order was also found to be conditional, and the party had not been given a proper opportunity before finalisation. The Tribunal therefore remanded the matter to the Commissioner for a fresh decision in accordance with law after providing an opportunity of hearing.

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Issues: Whether the appeals were barred by delay and whether the matter required remand for a fresh order after giving the party an opportunity of hearing.

Analysis: The Tribunal accepted the explanation that the appeals were filed after the appellant received the communication requiring payment of the penalty and held that there was no delay in filing the appeals. As the impugned order was conditional and the party had not been given an appropriate opportunity before a final order was to be passed, the Tribunal found it fit to send the matter back to the Commissioner for a fresh decision in accordance with law.

Conclusion: The appeals were treated as within time and the matter was remanded to the Commissioner for passing a fresh order after providing an opportunity to the party.

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