https://www.taxtmi.com/caselaws?id=114987 The appeal was initially rejected by the lower appellate authority due to a three-day delay in filing, which was not condoned. The appellants claimed denial of natural justice as the issue of limitation was not considered during the final hearing. Despite having a strong case on merits, the delay was not addressed. The Tribunal remanded the case back to the lower appellate authority to allow the appellants to seek condonation of the delay and proceed according to the law, ultimately granting the appeal by remand for rectifying the delay issue and presenting their case on merits. en-us Wed, 28 Jul 2004 00:00:00 +0530 Tue, 22 May 2012 17:39:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114987 The appeal was initially rejected by the lower appellate authority due to a three-day delay in filing, which was not condoned. The appellants claimed denial of natural justice as the issue of limitation was not considered during the final hearing. Despite having a strong case on merits, the delay was not addressed. The Tribunal remanded the case back to the lower appellate authority to allow the appellants to seek condonation of the delay and proceed according to the law, ultimately granting the appeal by remand for rectifying the delay issue and presenting their case on merits. Case-Laws Central Excise Wed, 28 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114987