https://www.taxtmi.com/caselaws?id=166632 An appeal dismissed as time-barred without granting personal hearing, despite a request for advance notice of the hearing date contained in the appeal papers, was treated as a breach of natural justice. The appellate authority's discretion on delay had to be exercised judicially, and rejection on limitation without hearing the appellant or properly considering the hearing request was held improper. The matter was therefore remanded to the Collector (Appeals) for fresh consideration in accordance with law. en-us Mon, 19 Sep 1983 00:00:00 +0530 Wed, 29 Oct 2014 11:56:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166632 An appeal dismissed as time-barred without granting personal hearing, despite a request for advance notice of the hearing date contained in the appeal papers, was treated as a breach of natural justice. The appellate authority's discretion on delay had to be exercised judicially, and rejection on limitation without hearing the appellant or properly considering the hearing request was held improper. The matter was therefore remanded to the Collector (Appeals) for fresh consideration in accordance with law. Case-Laws Central Excise Mon, 19 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166632