https://www.taxtmi.com/caselaws?id=44183 An appeal filed within the time granted by the High Court under Section 35 could not be rejected as time barred merely because a certified copy of the earlier order was not produced, especially where the petitioner had filed an affidavit referring to that order. The appellate authority was required to allow reasonable further time to obtain the certified copy instead of mechanically dismissing the matter on limitation. The rejection was held arbitrary and was set aside, and the appeal was directed to be decided on merits within the time fixed by the Court. en-us Mon, 13 Nov 1995 00:00:00 +0530 Wed, 23 Jun 2010 16:18:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44183 An appeal filed within the time granted by the High Court under Section 35 could not be rejected as time barred merely because a certified copy of the earlier order was not produced, especially where the petitioner had filed an affidavit referring to that order. The appellate authority was required to allow reasonable further time to obtain the certified copy instead of mechanically dismissing the matter on limitation. The rejection was held arbitrary and was set aside, and the appeal was directed to be decided on merits within the time fixed by the Court. Case-Laws Central Excise Mon, 13 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44183