https://www.taxtmi.com/caselaws?id=52151 The Tribunal allowed the appeal, setting aside the lower authorities' orders. It ruled in favor of the appellants, finding that the appeal was not time-barred as they received the Order-in-Original after the despatch date. The Tribunal emphasized the importance of providing parties with a personal hearing opportunity before making decisions, deeming the lack of a hearing a violation of natural justice. The failure to address this issue in the appeal memorandum was considered a significant error, leading to a remand for a fresh adjudication to uphold principles of natural justice. en-us Fri, 24 Jan 2003 00:00:00 +0530 Fri, 01 Oct 2010 16:20:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52151 The Tribunal allowed the appeal, setting aside the lower authorities' orders. It ruled in favor of the appellants, finding that the appeal was not time-barred as they received the Order-in-Original after the despatch date. The Tribunal emphasized the importance of providing parties with a personal hearing opportunity before making decisions, deeming the lack of a hearing a violation of natural justice. The failure to address this issue in the appeal memorandum was considered a significant error, leading to a remand for a fresh adjudication to uphold principles of natural justice. Case-Laws Customs Fri, 24 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52151