https://www.taxtmi.com/caselaws?id=754360 A short delay in filing the appeal was condoned because the explanation for computing limitation from the upload date of the earlier order was accepted. Once the delay was excused, the appellate authority's dismissal of the appeal solely as time-barred could not stand, and the matter had to be heard on merits after personal hearing and a reasoned decision. The impugned order was quashed and the appeal was remitted for fresh consideration, without any adjudication on the underlying dispute. en-us Tue, 18 Jun 2024 00:00:00 +0530 Sat, 22 Jun 2024 07:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754360 A short delay in filing the appeal was condoned because the explanation for computing limitation from the upload date of the earlier order was accepted. Once the delay was excused, the appellate authority's dismissal of the appeal solely as time-barred could not stand, and the matter had to be heard on merits after personal hearing and a reasoned decision. The impugned order was quashed and the appeal was remitted for fresh consideration, without any adjudication on the underlying dispute. Case-Laws Customs Tue, 18 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754360