https://www.taxtmi.com/caselaws?id=40840 The court held that the appellate and revisional orders were unsustainable due to exceptional circumstances where the petitioners genuinely believed the limitation period should run from the date of a specific letter. The court emphasized the importance of considering the party's reasonable interpretation of the appeal timeline. Consequently, both orders were quashed, and a prompt hearing before the Appellate Collector was assured by the Department. The decision aimed to address procedural irregularities, ensure a fair hearing, and avoid unnecessary delays in resolving the dispute. en-us Mon, 28 Jul 1980 00:00:00 +0530 Sat, 15 May 2010 12:13:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40840 The court held that the appellate and revisional orders were unsustainable due to exceptional circumstances where the petitioners genuinely believed the limitation period should run from the date of a specific letter. The court emphasized the importance of considering the party's reasonable interpretation of the appeal timeline. Consequently, both orders were quashed, and a prompt hearing before the Appellate Collector was assured by the Department. The decision aimed to address procedural irregularities, ensure a fair hearing, and avoid unnecessary delays in resolving the dispute. Case-Laws Central Excise Mon, 28 Jul 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40840