https://www.taxtmi.com/caselaws?id=87797 Absence of proof of service of the enforcement order meant limitation could not be invoked against the appellants, because the record did not verify receipt of the acknowledgment due card or any official service of the order. Applying the principle that substantial justice prevails over technical objections, the time-bar dismissal was unsustainable. The dismissal on limitation was set aside and the matter was remanded for decision on merits after affording the appellants a personal hearing. en-us Mon, 11 Aug 1997 00:00:00 +0530 Tue, 13 Sep 2011 10:37:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87797 Absence of proof of service of the enforcement order meant limitation could not be invoked against the appellants, because the record did not verify receipt of the acknowledgment due card or any official service of the order. Applying the principle that substantial justice prevails over technical objections, the time-bar dismissal was unsustainable. The dismissal on limitation was set aside and the matter was remanded for decision on merits after affording the appellants a personal hearing. Case-Laws Customs Mon, 11 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87797