CESTAT Mumbai Remands Appeal for Reconsideration of Limitation Act - Legal Precedents Apply

The Appellate Tribunal CESTAT, Mumbai allowed the appeal, remanding the case to the Commissioner (Appeals) for reconsideration of Section 14(2) of the Limitation Act, 1963. The Commissioner (Appeals) dismissal was based on time bar without proper consideration. The case is to be reviewed in accordance with the decision in Hindustan Development Corporation Ltd. and the legal principles set out in Maithan Ceramics Ltd.

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The Appellate Tribunal CESTAT, Mumbai allowed the appeal and remanded the case to the Commissioner (Appeals) for consideration of Section 14(2) of the Limitation Act, 1963. The appeal was dismissed by the Commissioner (Appeals) on grounds of time bar without proper consideration. The case is to be reconsidered following the decision in Hindustan Development Corporation Ltd. and applying the law as laid down by Maithan Ceramics Ltd.

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