https://www.taxtmi.com/caselaws?id=341252 The High Court set aside the orders of the CESTAT and the Commissioner (Appeals) in a case involving an appeal challenging dismissal as time-barred under Section 35G of the Central Excise Act. The Court found the computation of the limitation period by the 1st Appellate Authority erroneous and directed consideration of the appeal on merit. The appeal was remanded back to the Commissioner for a decision on merit, emphasizing the importance of the date of knowledge of the assessee in determining the permissibility of entertaining an appeal beyond the limitation period. en-us Wed, 31 Aug 2016 00:00:00 +0530 Wed, 05 Apr 2017 07:05:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341252 The High Court set aside the orders of the CESTAT and the Commissioner (Appeals) in a case involving an appeal challenging dismissal as time-barred under Section 35G of the Central Excise Act. The Court found the computation of the limitation period by the 1st Appellate Authority erroneous and directed consideration of the appeal on merit. The appeal was remanded back to the Commissioner for a decision on merit, emphasizing the importance of the date of knowledge of the assessee in determining the permissibility of entertaining an appeal beyond the limitation period. Case-Laws Central Excise Wed, 31 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341252