https://www.taxtmi.com/article/detailed?id=10169 Where rules prescribed only electronic filing of appeals, limitation runs from when the assessee could practicably use that mode. Non uploading of the orders to the departmental portal prevented e filing; manual appeals filed after that failure were held to be within time. The appellate authority should have regularised filings by arranging upload and e filing links rather than dismissing appeals as time barred, as the department's omission effectively denied the prescribed appeal mechanism. en-us Thu, 06 Jan 2022 07:14:06 +0530 Thu, 06 Jan 2022 07:14:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10169 Where rules prescribed only electronic filing of appeals, limitation runs from when the assessee could practicably use that mode. Non uploading of the orders to the departmental portal prevented e filing; manual appeals filed after that failure were held to be within time. The appellate authority should have regularised filings by arranging upload and e filing links rather than dismissing appeals as time barred, as the department's omission effectively denied the prescribed appeal mechanism. Articles Central Excise Thu, 06 Jan 2022 07:14:06 +0530 https://www.taxtmi.com/article/detailed?id=10169