https://www.taxtmi.com/caselaws?id=464763 An appeal against an adjudication order was treated as filed within the prescribed limitation period when the date of dispatch was taken as the relevant date, and any delay was only marginal within the further period allowed by the proviso. Rejecting the appeal as time-barred without seeking a condonation application was held to deny a reasonable opportunity of hearing and offend audi alteram partem. The cited precedent was distinguished because the delay there exceeded the statutory outer limit. The rejection order was set aside and the matter remanded to the Commissioner (Appeals) for decision on merits. en-us Thu, 03 Oct 2024 00:00:00 +0530 Thu, 13 Nov 2025 19:36:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464763 An appeal against an adjudication order was treated as filed within the prescribed limitation period when the date of dispatch was taken as the relevant date, and any delay was only marginal within the further period allowed by the proviso. Rejecting the appeal as time-barred without seeking a condonation application was held to deny a reasonable opportunity of hearing and offend audi alteram partem. The cited precedent was distinguished because the delay there exceeded the statutory outer limit. The rejection order was set aside and the matter remanded to the Commissioner (Appeals) for decision on merits. Case-Laws Service Tax Thu, 03 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464763