https://www.taxtmi.com/caselaws?id=40520 An appeal sent by registered post before expiry of limitation was treated as filed in time, because the governing practice contemplated dispatch by post and receipt after the last date did not by itself bar the appeal. The rejection of the appeal and revision on limitation was therefore unsustainable. On the duty issue, differential excise duty on sized yarn was held recoverable under Rule 10A where samples were drawn before final determination of yarn count, duty had been paid only tentatively, and the assessment remained incomplete until scientific testing was completed. The limitation objection succeeded, while the challenge to the duty demand failed. en-us Fri, 21 Mar 1975 00:00:00 +0530 Mon, 10 May 2010 11:21:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40520 An appeal sent by registered post before expiry of limitation was treated as filed in time, because the governing practice contemplated dispatch by post and receipt after the last date did not by itself bar the appeal. The rejection of the appeal and revision on limitation was therefore unsustainable. On the duty issue, differential excise duty on sized yarn was held recoverable under Rule 10A where samples were drawn before final determination of yarn count, duty had been paid only tentatively, and the assessment remained incomplete until scientific testing was completed. The limitation objection succeeded, while the challenge to the duty demand failed. Case-Laws Central Excise Fri, 21 Mar 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40520