https://www.taxtmi.com/caselaws?id=73565 The limitation period under Section 80 of the Gold (Control) Act, 1968 runs from the date of communication of the order, not from the date of the order itself or the date of dispatch. The relevant date is when the appellant actually came to know of the decision, and that date must be excluded when computing the three-month period. On that basis, the appeal filed on 3-12-1984 was within time. The rejection of the appeal as time-barred was also improper because the appellant was not first given an opportunity to clarify the date of receipt before limitation was decided against it. en-us Tue, 02 Feb 1988 00:00:00 +0530 Wed, 01 Jun 2011 18:09:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73565 The limitation period under Section 80 of the Gold (Control) Act, 1968 runs from the date of communication of the order, not from the date of the order itself or the date of dispatch. The relevant date is when the appellant actually came to know of the decision, and that date must be excluded when computing the three-month period. On that basis, the appeal filed on 3-12-1984 was within time. The rejection of the appeal as time-barred was also improper because the appellant was not first given an opportunity to clarify the date of receipt before limitation was decided against it. Case-Laws Central Excise Tue, 02 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73565