Appeal Limitation Revisited

The Chennai Bench of the CESTAT has held that an appeal cannot be rejected as time-barred without first determining the actual date of communication of the adjudication order and properly computing the limitation period. 

The Tribunal observed that a mechanical finding of delay, unsupported by any reasoning or evidence, violates the principles of natural justice. 

Accordingly, the matter was remanded to the Commissioner (Appeals) for fresh determination of limitation and, if found maintainable, adjudication on merits.