https://www.taxtmi.com/caselaws?id=374979 The appellate rejection as time barred was unsustainable because the appeal record and departmental RTI reply showed that the appeal had been filed within time. The authority had relied on a literal reading of the forwarding letter without properly considering the documentary evidence, so the limitation finding was set aside. As the matter had not been examined on merits, it was remanded to the Commissioner (Appeals) for fresh decision after granting a hearing and following natural justice. en-us Fri, 11 Jan 2019 00:00:00 +0530 Wed, 13 Feb 2019 06:08:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374979 The appellate rejection as time barred was unsustainable because the appeal record and departmental RTI reply showed that the appeal had been filed within time. The authority had relied on a literal reading of the forwarding letter without properly considering the documentary evidence, so the limitation finding was set aside. As the matter had not been examined on merits, it was remanded to the Commissioner (Appeals) for fresh decision after granting a hearing and following natural justice. Case-Laws Customs Fri, 11 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374979