https://www.taxtmi.com/caselaws?id=190310 Limitation for an appeal to the Additional Director General of Foreign Trade is computed from communication of the original order; on the admitted dates, the appeal filed within 45 days was not time-barred, so rejection on limitation could not stand. Insistence on pre-deposit was also unjustified where the manufacturing unit had been closed since July 2001; the appeal should have been entertained without that condition. The impugned order was quashed and the appellate authority was directed to hear the matter on merits after treating the appeal as timely and without pre-deposit. en-us Tue, 06 Mar 2007 00:00:00 +0530 Sat, 11 Feb 2017 11:14:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190310 Limitation for an appeal to the Additional Director General of Foreign Trade is computed from communication of the original order; on the admitted dates, the appeal filed within 45 days was not time-barred, so rejection on limitation could not stand. Insistence on pre-deposit was also unjustified where the manufacturing unit had been closed since July 2001; the appeal should have been entertained without that condition. The impugned order was quashed and the appellate authority was directed to hear the matter on merits after treating the appeal as timely and without pre-deposit. Case-Laws Customs Tue, 06 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190310