Postal delay and limitation in departmental review appeals: delay attributable to postal authorities was not held against the appellant.

Postal delay in receipt of appeal papers was not treated as fatal to limitation where the postal certificate was accepted as proof of dispatch and the delay was attributable to the postal authorities rather than the appellant. The Commissioner (Appeals)'s view that the department's review appeal was time-barred was found unsustainable, and the limitation objection was rejected. The impugned order was set aside and the matter was remanded to the Commissioner (Appeals) for decision on merits.

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Issues: Whether the department's review appeal was barred by limitation on account of the alleged delay in receipt of the appeal papers by the Commissioner's office.

Analysis: The postal certificate was accepted as relating to the despatch of the appeal papers in the present case. The delay was not treated as fatal merely because it extended over several months, since the material question was whether the delay attributable to the postal authorities should be held against the appellant. On that basis, the Commissioner (Appeals)'s view that the appeal was time-barred was found unsustainable.

Conclusion: The limitation objection was rejected and the impugned order was set aside; the matter was remanded to the Commissioner (Appeals) for on merits.

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