https://www.taxtmi.com/caselaws?id=87464 Where appeal papers are shown to have been dispatched by registered post within time and postal evidence indicates delivery to the addressee, the filing objection on limitation is not sustainable. The Tribunal further noted that, even on an assumed short delay, the appellants had not been given an opportunity to place supporting evidence before the lower appellate authority. On those facts, it held that there was no delay in filing the appeals and rejected the limitation objection. The matter was remanded to the Commissioner (Appeals) for fresh decision on merits after giving the appellants an opportunity of hearing. en-us Wed, 26 Nov 1997 00:00:00 +0530 Tue, 06 Sep 2011 12:01:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87464 Where appeal papers are shown to have been dispatched by registered post within time and postal evidence indicates delivery to the addressee, the filing objection on limitation is not sustainable. The Tribunal further noted that, even on an assumed short delay, the appellants had not been given an opportunity to place supporting evidence before the lower appellate authority. On those facts, it held that there was no delay in filing the appeals and rejected the limitation objection. The matter was remanded to the Commissioner (Appeals) for fresh decision on merits after giving the appellants an opportunity of hearing. Case-Laws Central Excise Wed, 26 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87464