https://www.taxtmi.com/caselaws?id=235268 The Appellate Tribunal CESTAT Ahmedabad allowed the appeal, remanding the case back to the first appellate authority for reconsideration. The Tribunal found that the appellant had received the Order-in-Original on 30.12.2010 within the statutory time limit, contrary to the earlier dismissal on limitation. The investigation report revealed discrepancies in dispatch records, leading to the conclusion that the appellant had not received the order earlier. The Tribunal emphasized the importance of considering both procedural aspects and merits of the case, setting aside the impugned order for not addressing the case's substance. en-us Tue, 25 Sep 2012 00:00:00 +0530 Wed, 17 Jul 2013 17:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235268 The Appellate Tribunal CESTAT Ahmedabad allowed the appeal, remanding the case back to the first appellate authority for reconsideration. The Tribunal found that the appellant had received the Order-in-Original on 30.12.2010 within the statutory time limit, contrary to the earlier dismissal on limitation. The investigation report revealed discrepancies in dispatch records, leading to the conclusion that the appellant had not received the order earlier. The Tribunal emphasized the importance of considering both procedural aspects and merits of the case, setting aside the impugned order for not addressing the case's substance. Case-Laws Service Tax Tue, 25 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235268