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of <h1>Tribunal orders re-hearing after setting aside time-barred dismissal, allowing appeal by remand.</h1> The Tribunal set aside the Commissioner's dismissal of the appeal as time-barred and directed a re-hearing on the merits, allowing the appeal by way of ... Time limit for filing an appeal before the commissioner (appeals) – DR submitted that there was an error in applying the time limit in prescribed in Section 35 of the C. E. Act, 1944. Therefore, matter was remanded to the Commissioner (Appeals) for hearing on merit. The appeal was against the dismissal of the appeal as time-barred by the Commissioner. The Tribunal set aside the Commissioner's order and directed a re-hearing on merits, allowing the appeal by way of remand.
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