Appellate order set aside, case remanded to Customs Board for review.

The appellate order was set aside, and the case was remanded to the Central Board of Excise and Customs for further review based on the appeal's merits.

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The Government of India examined a case where the date of receipt of an appeal was disputed due to lack of a rubber stamp. The Government found merit in the petitioner's argument that the appeal should have reached on time based on postal evidence. The appellate order was set aside, and the case was remanded to the Central Board of Excise and Customs for further review based on the appeal's merits.

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