https://www.taxtmi.com/caselaws?id=95616 Delay in filing the appeal was condoned because the departmental communication did not clearly indicate that it was appealable and the assessee had continued correspondence with the department, establishing sufficient cause. A communication affecting the assessee's statutory option and duty liability was set aside because no show cause notice or personal hearing had been given before the decision was taken, amounting to a gross breach of natural justice. The matter was remanded to the Commissioner for fresh consideration after affording a fair opportunity of hearing. en-us Mon, 03 Apr 2000 00:00:00 +0530 Tue, 13 Dec 2011 17:39:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95616 Delay in filing the appeal was condoned because the departmental communication did not clearly indicate that it was appealable and the assessee had continued correspondence with the department, establishing sufficient cause. A communication affecting the assessee's statutory option and duty liability was set aside because no show cause notice or personal hearing had been given before the decision was taken, amounting to a gross breach of natural justice. The matter was remanded to the Commissioner for fresh consideration after affording a fair opportunity of hearing. Case-Laws Central Excise Mon, 03 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95616