https://www.taxtmi.com/caselaws?id=74440 Delay in filing the appeal was condoned because the appeal had been dispatched by registered post before expiry of limitation, attracting the principle that timely despatch can satisfy the filing requirement where receipt is later. The Tribunal therefore set aside the impugned orders and remanded the matter for fresh adjudication, as the first appellate authority had not examined the merits. The appellate authority was directed to grant personal hearing and to consider the change in the firm's constitution as well as the takeover of assets and liabilities by the company. en-us Tue, 23 Jun 1987 00:00:00 +0530 Wed, 08 Jun 2011 18:05:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74440 Delay in filing the appeal was condoned because the appeal had been dispatched by registered post before expiry of limitation, attracting the principle that timely despatch can satisfy the filing requirement where receipt is later. The Tribunal therefore set aside the impugned orders and remanded the matter for fresh adjudication, as the first appellate authority had not examined the merits. The appellate authority was directed to grant personal hearing and to consider the change in the firm's constitution as well as the takeover of assets and liabilities by the company. Case-Laws Central Excise Tue, 23 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74440