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    <description>The Tribunal set aside the dismissal of the appeal as time-barred due to non-receipt of the Order-in-Original. It was found that the appellants received the Order within the statutory time limit when an attested copy was handed over to them. The matter was remanded to the Commissioner (Appeals) for a decision on the appeal&#039;s merits after providing the appellants with a reasonable opportunity of hearing.</description>
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      <description>The Tribunal set aside the dismissal of the appeal as time-barred due to non-receipt of the Order-in-Original. It was found that the appellants received the Order within the statutory time limit when an attested copy was handed over to them. The matter was remanded to the Commissioner (Appeals) for a decision on the appeal&#039;s merits after providing the appellants with a reasonable opportunity of hearing.</description>
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