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2017 (4) TMI 222 - GAUHATI HIGH COURTMaintainability of appeal - time bar - Held that: - While entertainment of appeal beyond the period of limitation can’t be allowed, the key question is the date of knowledge of the assessee. We find from the averments in ground A(2) of the appeal filed before the CESTAT that the order-in-original was never actually received by the assessee although the same may have been delivered to the security personnel, posted at the office gate - What is important to notice here is that neither the 1st Appellate Authority nor the CESTAT had considered the merit of the appeal and both were dismissed by considering it to be time-barred. Bearing in mind the statement made in ground A(2) of the memo of appeal, we hold that computation of limitation period made by the 1st Appellate Authority was erroneous - matter remanded to Commissioner (Appeals), for his decision on merit - appeal allowed by way of remand.
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