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of <h1>Appellate Tribunal Remands Time-Barred Appeal, Emphasizes Fair Hearing</h1> <h3>BHURA RAM KOLI Versus COMMISSIONER OF CENTRAL EXCISE, JAIPUR</h3> BHURA RAM KOLI Versus COMMISSIONER OF CENTRAL EXCISE, JAIPUR - 1999 (112) E.L.T. 925 (Tribunal) The appellate tribunal set aside the lower authority's decision to reject an appeal as time-barred due to discrepancies in the receipt date of the order-in-original. The tribunal remanded the matter for further consideration, emphasizing the need for the appellant to be given a fair hearing to prove the timeliness of the appeal. The appeal was allowed by remand.
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