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TMI Blog2002 (1) TMI 646X X X X Extracts X X X X X X X X Extracts X X X X ..... . The appellants in this appeal are aggrieved by the order of the Commissioner (Appeals) rejecting their appeal as time-barred without looking into the merits of the case. 2. Examined the records. The Joint Commissioner of Central Excise passed an order dated 16-2-2000 against the assessee confirming a demand of duty against them and imposing a penalty on them. The assessee did not receive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sent appeal is against this order of the Commissioner (Appeals). 3. Heard both sides. Ld. Advocate Sh. J.S. Agarwal for the appellants submits that, even in the hearing notice issued by the office of the Commissioner (Appeals), there was no proposal to reject the appeal on the ground of time bar. The hearing, which took place on 5-9-2001, was on the merits of the case. Nevertheless, the appeal w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellate authority any intention to reject the appeal on the ground of limitation without examining the matter on merits, it ought to have put the appellants to notice about the same. This was apparently not done. The notice of hearing (available on record) issued by that authority to the assessee did not contain any proposal to reject the appeal on the ground of limitation. The impugned order do ..... X X X X Extracts X X X X X X X X Extracts X X X X
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