https://www.taxtmi.com/caselaws?id=86501 An appeal should not be rejected as time-barred without first hearing the appellant on the delay and considering the reasons offered, particularly where service of the original order is disputed. The appellate authority had dismissed the matter on limitation without examining the plea that the order had not been served and without giving an opportunity to explain the delay. The order was therefore set aside and the matter remanded to the jurisdictional Commissioner (Appeals) for fresh consideration in accordance with law and the principles of natural justice. en-us Tue, 08 Oct 1996 00:00:00 +0530 Thu, 25 Aug 2011 12:13:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86501 An appeal should not be rejected as time-barred without first hearing the appellant on the delay and considering the reasons offered, particularly where service of the original order is disputed. The appellate authority had dismissed the matter on limitation without examining the plea that the order had not been served and without giving an opportunity to explain the delay. The order was therefore set aside and the matter remanded to the jurisdictional Commissioner (Appeals) for fresh consideration in accordance with law and the principles of natural justice. Case-Laws Central Excise Tue, 08 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86501