https://www.taxtmi.com/caselaws?id=91186 Postal delay in receipt of appeal papers was not treated as fatal to limitation where the postal certificate was accepted as proof of dispatch and the delay was attributable to the postal authorities rather than the appellant. The Commissioner (Appeals)'s view that the department's review appeal was time-barred was found unsustainable, and the limitation objection was rejected. The impugned order was set aside and the matter was remanded to the Commissioner (Appeals) for decision on merits. en-us Mon, 25 May 1998 00:00:00 +0530 Fri, 14 Oct 2011 13:14:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91186 Postal delay in receipt of appeal papers was not treated as fatal to limitation where the postal certificate was accepted as proof of dispatch and the delay was attributable to the postal authorities rather than the appellant. The Commissioner (Appeals)'s view that the department's review appeal was time-barred was found unsustainable, and the limitation objection was rejected. The impugned order was set aside and the matter was remanded to the Commissioner (Appeals) for decision on merits. Case-Laws Central Excise Mon, 25 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91186