1999 (2) TMI 219 - AT - Central Excise

Summary

The appellate tribunal set aside the lower authority's decision to reject an appeal as time-barred due to discrepancies in the receipt date of the order-in-original. The tribunal remanded the matter for further consideration, emphasizing the need for the appellant to be given a fair hearing to prove the timeliness of the appeal. The appeal was allowed by remand.