https://www.taxtmi.com/caselaws?id=54826 The appeal was dismissed as time-barred due to delayed filing after the service of the order-in-original. The appellants argued they only received the order in 2001, not when it was originally sent due to an incorrect address. The Tribunal found in favor of the appellants, rejecting the Department's claim of timely communication. As a result, the Commissioner (Appeals) order was set aside, and the case was remanded for further consideration on merits. en-us Fri, 09 Dec 2005 00:00:00 +0530 Fri, 22 Oct 2010 11:49:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54826 The appeal was dismissed as time-barred due to delayed filing after the service of the order-in-original. The appellants argued they only received the order in 2001, not when it was originally sent due to an incorrect address. The Tribunal found in favor of the appellants, rejecting the Department's claim of timely communication. As a result, the Commissioner (Appeals) order was set aside, and the case was remanded for further consideration on merits. Case-Laws Central Excise Fri, 09 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54826