https://www.taxtmi.com/caselaws?id=256753 The Tribunal set aside the dismissal of the appeal as time-barred without considering merits, remanding the case back to the Commissioner (Appeals) for a decision on the merits. The key issue was the disputed receipt of the OIO dated 12.01.2011 by the appellant, with the Tribunal ruling in favor of the appellant due to the lack of acknowledgment of delivery, allowing the appeal and providing an opportunity for a personal hearing. en-us Fri, 21 Nov 2014 00:00:00 +0530 Fri, 20 Feb 2015 16:10:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256753 The Tribunal set aside the dismissal of the appeal as time-barred without considering merits, remanding the case back to the Commissioner (Appeals) for a decision on the merits. The key issue was the disputed receipt of the OIO dated 12.01.2011 by the appellant, with the Tribunal ruling in favor of the appellant due to the lack of acknowledgment of delivery, allowing the appeal and providing an opportunity for a personal hearing. Case-Laws Service Tax Fri, 21 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256753