https://www.taxtmi.com/caselaws?id=463720 An appeal cannot be rejected as time-barred on the basis of material relied upon to prove service of the order unless that material is furnished to the appellant and a fair opportunity to respond is given. Reliance on a jurisdictional Assistant Commissioner's report and the office acknowledgement register, without supplying those documents, was treated as a violation of natural justice. The limitation finding was therefore set aside, and the matter was remanded to the Commissioner (Appeals) for a fresh decision on limitation after disclosure of the report and hearing the appellant. en-us Fri, 28 Jun 2019 00:00:00 +0530 Fri, 12 Sep 2025 19:28:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463720 An appeal cannot be rejected as time-barred on the basis of material relied upon to prove service of the order unless that material is furnished to the appellant and a fair opportunity to respond is given. Reliance on a jurisdictional Assistant Commissioner's report and the office acknowledgement register, without supplying those documents, was treated as a violation of natural justice. The limitation finding was therefore set aside, and the matter was remanded to the Commissioner (Appeals) for a fresh decision on limitation after disclosure of the report and hearing the appellant. Case-Laws Central Excise Fri, 28 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463720