https://www.taxtmi.com/caselaws?id=102489 Appeals were treated as within time because the Tribunal accepted the explanation that limitation ran from receipt of the communication seeking payment of penalty, so there was no delay in filing. The impugned order was also found to be conditional, and the party had not been given a proper opportunity before finalisation. The Tribunal therefore remanded the matter to the Commissioner for a fresh decision in accordance with law after providing an opportunity of hearing. en-us Tue, 11 Jun 2002 00:00:00 +0530 Wed, 15 Feb 2012 11:10:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102489 Appeals were treated as within time because the Tribunal accepted the explanation that limitation ran from receipt of the communication seeking payment of penalty, so there was no delay in filing. The impugned order was also found to be conditional, and the party had not been given a proper opportunity before finalisation. The Tribunal therefore remanded the matter to the Commissioner for a fresh decision in accordance with law after providing an opportunity of hearing. Case-Laws Central Excise Tue, 11 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102489