https://www.taxtmi.com/caselaws?id=337568 The Tribunal remanded the appeals back to the Commissioner (A) for a merit-based consideration, finding the dismissal of the appeals as time-barred to be in violation of its previous directive. The appellant's financial difficulties and lack of awareness of adverse orders were considered, emphasizing the need for proper communication and compliance with natural justice principles in deciding the appeals. The Tribunal highlighted the exclusion of time provision under Section 35(o) of the Central Excise Act, 1944, and directed the Commissioner (A) to pass reasoned orders after considering the appeals on their merits. en-us Wed, 28 Dec 2016 00:00:00 +0530 Thu, 12 Jan 2017 09:01:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337568 The Tribunal remanded the appeals back to the Commissioner (A) for a merit-based consideration, finding the dismissal of the appeals as time-barred to be in violation of its previous directive. The appellant's financial difficulties and lack of awareness of adverse orders were considered, emphasizing the need for proper communication and compliance with natural justice principles in deciding the appeals. The Tribunal highlighted the exclusion of time provision under Section 35(o) of the Central Excise Act, 1944, and directed the Commissioner (A) to pass reasoned orders after considering the appeals on their merits. Case-Laws Central Excise Wed, 28 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337568