Right to personal hearing before dismissal on limitation led to remand for fresh consideration of limitation and merits.

An appellant who has expressly sought a personal hearing should ordinarily be heard before an appeal is rejected as time-barred, so the limitation issue and the merits can be properly explained and examined. A dismissal of the appeal without granting such hearing was not sustained, and the matter was remanded to the appellate authority for fresh consideration on limitation and merits.

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Issues: Whether the appellant was denied a proper opportunity of hearing before the appellate authority while the appeal was dismissed as time-barred under Section 35 of the Central Excises and Salt Act, 1944, and whether the matter should be remanded for reconsideration.

Analysis: The appeal memorandum contained a specific prayer for personal hearing. In the interests of justice, an appellant should be heard even where limitation is in issue, so that the case on limitation and the merits can be properly explained and examined.

Conclusion: The dismissal by the Collector (Appeals) without granting a hearing was not sustained, and the matter was remanded to the appellate authority for fresh consideration on limitation as well as on merits.

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