https://www.taxtmi.com/caselaws?id=110054 The appeals were dismissed as time-barred due to a dispute over the date of communication of the adjudication order. The appellants argued they received the order later than claimed by the Revenue, leading to a finding by the Tribunal that there was no delay in filing the appeal. The Commissioner (Appeals) was criticized for not allowing the appellants to explain the delay. The impugned order was set aside, and the matter remanded for a decision on the appeals' merits after affording a proper hearing to the appellants, emphasizing the importance of considering the actual date of receipt of the order. en-us Tue, 21 Oct 2003 00:00:00 +0530 Fri, 13 Apr 2012 15:40:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110054 The appeals were dismissed as time-barred due to a dispute over the date of communication of the adjudication order. The appellants argued they received the order later than claimed by the Revenue, leading to a finding by the Tribunal that there was no delay in filing the appeal. The Commissioner (Appeals) was criticized for not allowing the appellants to explain the delay. The impugned order was set aside, and the matter remanded for a decision on the appeals' merits after affording a proper hearing to the appellants, emphasizing the importance of considering the actual date of receipt of the order. Case-Laws Central Excise Tue, 21 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110054