https://www.taxtmi.com/caselaws?id=50107 The Tribunal upheld the Commissioner's decision, ruling that the appeal was time-barred due to a significant delay in filing beyond the statutory limitation period. The appellants' arguments regarding the date of service and natural justice principles were rejected. The Tribunal confirmed proper service of the order and found that the appellants had sufficient time to address the delay. The Tribunal did not assess the merits of the case, emphasizing that the primary issue of the appeal being time-barred was decisive. Consequently, the appeal was dismissed, and the stay application was denied. en-us Tue, 31 Oct 2000 00:00:00 +0530 Thu, 19 Aug 2010 17:25:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50107 The Tribunal upheld the Commissioner's decision, ruling that the appeal was time-barred due to a significant delay in filing beyond the statutory limitation period. The appellants' arguments regarding the date of service and natural justice principles were rejected. The Tribunal confirmed proper service of the order and found that the appellants had sufficient time to address the delay. The Tribunal did not assess the merits of the case, emphasizing that the primary issue of the appeal being time-barred was decisive. Consequently, the appeal was dismissed, and the stay application was denied. Case-Laws Customs Tue, 31 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50107