https://www.taxtmi.com/caselaws?id=89551 An appeal under the Central Excise Act should not be rejected solely as time-barred where a medical certificate indicates that the consultant was under treatment during the limitation period. The delay application and supporting material must be considered, and the appeal should then be examined on merits after a proper opportunity of hearing. The limitation-based dismissal was set aside and the matter was remanded for fresh decision on merits. en-us Wed, 24 Jun 1998 00:00:00 +0530 Wed, 28 Sep 2011 10:36:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89551 An appeal under the Central Excise Act should not be rejected solely as time-barred where a medical certificate indicates that the consultant was under treatment during the limitation period. The delay application and supporting material must be considered, and the appeal should then be examined on merits after a proper opportunity of hearing. The limitation-based dismissal was set aside and the matter was remanded for fresh decision on merits. Case-Laws Central Excise Wed, 24 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89551