https://www.taxtmi.com/caselaws?id=107370 Where the challenged order is the first speaking order communicating the adjudication and expressly stating that an appeal lies within three months from its communication, limitation must be counted from that communication. On that basis, the Tribunal held that the Commissioner (Appeals) was not justified in dismissing the appeal as time-barred. The dismissal was set aside and the matter was remanded for decision on merits after granting the appellant an opportunity of hearing. en-us Fri, 07 Mar 2003 00:00:00 +0530 Wed, 21 Mar 2012 18:53:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107370 Where the challenged order is the first speaking order communicating the adjudication and expressly stating that an appeal lies within three months from its communication, limitation must be counted from that communication. On that basis, the Tribunal held that the Commissioner (Appeals) was not justified in dismissing the appeal as time-barred. The dismissal was set aside and the matter was remanded for decision on merits after granting the appellant an opportunity of hearing. Case-Laws Customs Fri, 07 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107370