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<h1>Appeal allowed, time-barred dismissal overturned due to postal issues, remanded for further proceedings.</h1> The appeal was allowed, setting aside the time-barred dismissal by the Collector of Central Excise (Appeals) in Bombay. The delay in filing was attributed ... Appeal - Limitation - Delay in filing The appeal was filed against an order dismissing it as time-barred by the Collector of Central Excise (Appeals) in Bombay. The original order was received on 10-2-1989, and the appeal was forwarded on 3-5-1989, reaching the office on 11-5-1989. The delay was due to postal delay, and it was condoned. The impugned order was set aside, and the appeal was remanded for disposal on merits with a personal hearing opportunity.