https://www.taxtmi.com/caselaws?id=100409 The Tribunal set aside the Commissioner (Appeals)'s decision to dismiss the appeal as time-barred without providing the appellants with an opportunity to explain the delay. Emphasizing the necessity of adhering to principles of natural justice, the Tribunal ruled that the Commissioner should have issued a show-cause notice before rejecting the appeal based on limitation. The lack of an application for condonation of delay was noted, but it was clarified that this alone did not justify dismissing the appeal without affording the appellants a chance to present their case. The Commissioner was directed to reconsider the appeal, ensuring procedural fairness. en-us Mon, 03 Sep 2001 00:00:00 +0530 Wed, 01 Feb 2012 14:46:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100409 The Tribunal set aside the Commissioner (Appeals)'s decision to dismiss the appeal as time-barred without providing the appellants with an opportunity to explain the delay. Emphasizing the necessity of adhering to principles of natural justice, the Tribunal ruled that the Commissioner should have issued a show-cause notice before rejecting the appeal based on limitation. The lack of an application for condonation of delay was noted, but it was clarified that this alone did not justify dismissing the appeal without affording the appellants a chance to present their case. The Commissioner was directed to reconsider the appeal, ensuring procedural fairness. Case-Laws Central Excise Mon, 03 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100409