https://www.taxtmi.com/caselaws?id=101280 Rejecting an appeal as time-barred without prior notice on the limitation point breaches natural justice where the assessee was not given an opportunity to address that issue. The appeal had disclosed the date of communication of the original order and was stated to be within limitation on that basis; the time-bar finding was therefore set aside. The matter was remanded to the Commissioner (Appeals) for a fresh decision after giving the assessee a reasonable opportunity of being heard on limitation and the other issues. en-us Fri, 04 Jan 2002 00:00:00 +0530 Thu, 09 Feb 2012 12:35:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101280 Rejecting an appeal as time-barred without prior notice on the limitation point breaches natural justice where the assessee was not given an opportunity to address that issue. The appeal had disclosed the date of communication of the original order and was stated to be within limitation on that basis; the time-bar finding was therefore set aside. The matter was remanded to the Commissioner (Appeals) for a fresh decision after giving the assessee a reasonable opportunity of being heard on limitation and the other issues. Case-Laws Central Excise Fri, 04 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101280