https://www.taxtmi.com/caselaws?id=53840 The appeal against the dismissal of the appeal as time-barred was successful. The Tribunal found that the appellants, a manufacturing company, did not receive the original order within the prescribed time limit due to incorrect addressing. As the appeal was filed within the statutory time limit as per Section 35A of the Central Excise Act, the dismissal was deemed unjustified. The impugned order was set aside, and the case was remanded to the Commissioner (Appeals) for a fresh decision, allowing the appellants a fair opportunity to present their case. en-us Tue, 01 Feb 2005 00:00:00 +0530 Fri, 15 Oct 2010 15:09:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53840 The appeal against the dismissal of the appeal as time-barred was successful. The Tribunal found that the appellants, a manufacturing company, did not receive the original order within the prescribed time limit due to incorrect addressing. As the appeal was filed within the statutory time limit as per Section 35A of the Central Excise Act, the dismissal was deemed unjustified. The impugned order was set aside, and the case was remanded to the Commissioner (Appeals) for a fresh decision, allowing the appellants a fair opportunity to present their case. Case-Laws Central Excise Tue, 01 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53840