https://www.taxtmi.com/caselaws?id=72974 Where no rule authorises filing of an appeal by post, an appeal under Section 35 of the Central Excises and Salt Act is filed only when it is actually received in the appellate authority's office, not when it is posted. Applying that principle, the Tribunal treated the date of receipt as the filing date, found the appeal received one day after the limitation period expired, and held it barred by time. The rejection of the appeal as time-barred was therefore upheld. en-us Thu, 14 May 1987 00:00:00 +0530 Thu, 26 May 2011 12:47:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72974 Where no rule authorises filing of an appeal by post, an appeal under Section 35 of the Central Excises and Salt Act is filed only when it is actually received in the appellate authority's office, not when it is posted. Applying that principle, the Tribunal treated the date of receipt as the filing date, found the appeal received one day after the limitation period expired, and held it barred by time. The rejection of the appeal as time-barred was therefore upheld. Case-Laws Central Excise Thu, 14 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72974