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    <title>2001 (1) TMI 488 - CEGAT, NEW DELHI</title>
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    <description>An appellate order was found unsustainable because it failed to deal with the limitation objection raised in appeal and did not give the appellants an effective hearing. As the material contentions were not addressed and the matter had remained pending for a long time, the forum declined to decide the dispute on merits. The case was remanded with directions to provide an effective opportunity of hearing, consider the limitation issue and other contentions, and then pass a speaking appealable order.</description>
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      <title>2001 (1) TMI 488 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=95890</link>
      <description>An appellate order was found unsustainable because it failed to deal with the limitation objection raised in appeal and did not give the appellants an effective hearing. As the material contentions were not addressed and the matter had remained pending for a long time, the forum declined to decide the dispute on merits. The case was remanded with directions to provide an effective opportunity of hearing, consider the limitation issue and other contentions, and then pass a speaking appealable order.</description>
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