https://www.taxtmi.com/caselaws?id=250929 For appeals against assessment-related consequences, limitation is to be reckoned from the date the assessment order is served, not merely from the date of filing the bill of entry. The Tribunal noted that the record was incomplete and directed the appellate authority to verify the bill of entry, the date of completion of assessment and the date of service before deciding limitation. It also left open examination of delay and possible condonation on the facts. The earlier dismissal on limitation was therefore not treated as final, and the matter was remanded for reconsideration on the correct limitation basis. en-us Thu, 07 Aug 2014 00:00:00 +0530 Fri, 29 Aug 2014 09:48:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250929 For appeals against assessment-related consequences, limitation is to be reckoned from the date the assessment order is served, not merely from the date of filing the bill of entry. The Tribunal noted that the record was incomplete and directed the appellate authority to verify the bill of entry, the date of completion of assessment and the date of service before deciding limitation. It also left open examination of delay and possible condonation on the facts. The earlier dismissal on limitation was therefore not treated as final, and the matter was remanded for reconsideration on the correct limitation basis. Case-Laws Customs Thu, 07 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250929