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    <title>2009 (5) TMI 763 - CESTAT, AHMEDABAD</title>
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    <description>The Tribunal remanded the case back to the Commissioner (Appeals) after rejecting the appellant&#039;s appeal on limitation period grounds. The appellant claimed they received the order beyond the limitation period due to lack of knowledge about the person who received it earlier. The Tribunal found no evidence of the order being sent by registered post and accepted the appellant&#039;s claim. As the Commissioner solely dismissed the appeal based on limitation, the Tribunal directed a review on the merits within the time limit set by law.</description>
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      <description>The Tribunal remanded the case back to the Commissioner (Appeals) after rejecting the appellant&#039;s appeal on limitation period grounds. The appellant claimed they received the order beyond the limitation period due to lack of knowledge about the person who received it earlier. The Tribunal found no evidence of the order being sent by registered post and accepted the appellant&#039;s claim. As the Commissioner solely dismissed the appeal based on limitation, the Tribunal directed a review on the merits within the time limit set by law.</description>
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