https://www.taxtmi.com/caselaws?id=74776 Where an appeal is filed after the ordinary limitation period but within the condonable period, the appellate authority must consider the explanation for delay and exercise discretion on relevant grounds before rejecting it as time-barred. A mechanical dismissal without first examining sufficient cause is bad in law. The text also notes that the RT-12 endorsement was cryptic and not a speaking order, and that MODVAT credit disallowance was indicated as a matter for the Assistant Collector rather than the Range Superintendent, but the dispositive point remained the need for proper appellate consideration of delay. en-us Mon, 25 Jan 1988 00:00:00 +0530 Fri, 10 Jun 2011 18:31:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74776 Where an appeal is filed after the ordinary limitation period but within the condonable period, the appellate authority must consider the explanation for delay and exercise discretion on relevant grounds before rejecting it as time-barred. A mechanical dismissal without first examining sufficient cause is bad in law. The text also notes that the RT-12 endorsement was cryptic and not a speaking order, and that MODVAT credit disallowance was indicated as a matter for the Assistant Collector rather than the Range Superintendent, but the dispositive point remained the need for proper appellate consideration of delay. Case-Laws Central Excise Mon, 25 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74776