https://www.taxtmi.com/caselaws?id=87880 Where an appeal is dispatched within the limitation period by registered post and its late receipt is due to postal transit, the delay may be condoned if the appellant acted diligently. On that basis, the first appellate authority's rejection of the appeal as time-barred was set aside, the delay was condoned, and the matter was remanded for disposal on merits after affording a personal hearing. en-us Tue, 09 Dec 1997 00:00:00 +0530 Tue, 13 Sep 2011 15:34:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87880 Where an appeal is dispatched within the limitation period by registered post and its late receipt is due to postal transit, the delay may be condoned if the appellant acted diligently. On that basis, the first appellate authority's rejection of the appeal as time-barred was set aside, the delay was condoned, and the matter was remanded for disposal on merits after affording a personal hearing. Case-Laws Central Excise Tue, 09 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87880