https://www.taxtmi.com/caselaws?id=112466 An appeal against a Superintendent's communication was stated to be maintainable before the Commissioner (Appeals), and the appellate authority was required to examine the dispute on merits rather than reject it on a mistaken view of limitation. Time spent pursuing the matter before the Tribunal was not to be counted against the appellant when considering condonation of delay before the proper appellate forum. The dismissal of the appeal as not maintainable was therefore set aside, and the Commissioner (Appeals) was directed to hear the appellant on the letter and other issues raised before passing a fresh order. en-us Fri, 27 Aug 2004 00:00:00 +0530 Mon, 30 Apr 2012 12:10:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112466 An appeal against a Superintendent's communication was stated to be maintainable before the Commissioner (Appeals), and the appellate authority was required to examine the dispute on merits rather than reject it on a mistaken view of limitation. Time spent pursuing the matter before the Tribunal was not to be counted against the appellant when considering condonation of delay before the proper appellate forum. The dismissal of the appeal as not maintainable was therefore set aside, and the Commissioner (Appeals) was directed to hear the appellant on the letter and other issues raised before passing a fresh order. Case-Laws Customs Fri, 27 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112466