https://www.taxtmi.com/caselaws?id=108185 Where a corrigendum to the order-in-original is received by the assessee, limitation for the appeal runs from that receipt; an appeal filed within that period cannot be treated as time barred. On the facts stated, the appeal was filed after receipt of the corrigendum within the prescribed time, so the dismissal on limitation was unsustainable. The first appellate authority was required to decide the matter on merits, and the time-bar order was set aside with remand for fresh adjudication. en-us Mon, 18 Feb 2002 00:00:00 +0530 Fri, 30 Mar 2012 14:12:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108185 Where a corrigendum to the order-in-original is received by the assessee, limitation for the appeal runs from that receipt; an appeal filed within that period cannot be treated as time barred. On the facts stated, the appeal was filed after receipt of the corrigendum within the prescribed time, so the dismissal on limitation was unsustainable. The first appellate authority was required to decide the matter on merits, and the time-bar order was set aside with remand for fresh adjudication. Case-Laws Central Excise Mon, 18 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108185