https://www.taxtmi.com/caselaws?id=106471 Dismissal of appeals solely for delay, without notice to file a condonation application and without hearing the appellant, is procedurally unsound. The lower appellate authority rejected the matters only because of delay and absence of a condonation application, but the record indicated that the appellant later claimed to have learnt of the order through affixation at the factory. The impugned order was set aside and the matters were remanded for fresh consideration, first on condonation of delay if sought and then on the appeals. en-us Mon, 05 Aug 2002 00:00:00 +0530 Wed, 14 Mar 2012 12:49:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106471 Dismissal of appeals solely for delay, without notice to file a condonation application and without hearing the appellant, is procedurally unsound. The lower appellate authority rejected the matters only because of delay and absence of a condonation application, but the record indicated that the appellant later claimed to have learnt of the order through affixation at the factory. The impugned order was set aside and the matters were remanded for fresh consideration, first on condonation of delay if sought and then on the appeals. Case-Laws Central Excise Mon, 05 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106471