https://www.taxtmi.com/caselaws?id=72141 Where a statute does not expressly permit filing an appeal by post, the appeal is treated as filed only on actual receipt by the appellate authority, not on the date of posting. Applying that principle to the Central Excises and Salt Act, the Tribunal held that the governing rule was receipt, not dispatch, and that the point had already been settled by the Supreme Court. The request for reference to the High Court was therefore not maintainable, and the application failed. en-us Wed, 17 Jul 1985 00:00:00 +0530 Thu, 12 May 2011 15:40:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72141 Where a statute does not expressly permit filing an appeal by post, the appeal is treated as filed only on actual receipt by the appellate authority, not on the date of posting. Applying that principle to the Central Excises and Salt Act, the Tribunal held that the governing rule was receipt, not dispatch, and that the point had already been settled by the Supreme Court. The request for reference to the High Court was therefore not maintainable, and the application failed. Case-Laws Income Tax Wed, 17 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72141