https://www.taxtmi.com/caselaws?id=91347 An appeal cannot be rejected as time-barred on the basis of a disputed postal acknowledgement without giving the appellant an opportunity to be heard on limitation. Where the appellant denied the signature and asserted that the acknowledgement could not conclusively establish service or delay, the appellate authority was required to examine the limitation issue after hearing the parties. The order dismissing the appeal as barred by time was set aside, and the matter was remanded for fresh consideration with adequate opportunity of hearing on limitation. en-us Tue, 02 Feb 1999 00:00:00 +0530 Mon, 17 Oct 2011 14:36:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91347 An appeal cannot be rejected as time-barred on the basis of a disputed postal acknowledgement without giving the appellant an opportunity to be heard on limitation. Where the appellant denied the signature and asserted that the acknowledgement could not conclusively establish service or delay, the appellate authority was required to examine the limitation issue after hearing the parties. The order dismissing the appeal as barred by time was set aside, and the matter was remanded for fresh consideration with adequate opportunity of hearing on limitation. Case-Laws Central Excise Tue, 02 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91347