https://www.taxtmi.com/caselaws?id=338563 Limitation for an appeal under Section 85(3A) of the Finance Act, 1994 was held to run from communication of the operative order where rectification under Section 74 had been invoked and later rejected. The Commissioner (Appeals) had wrongly counted time from the original adjudication order instead of from the rejection of the rectification application. Because the appeal was treated as time-barred on an incorrect starting point, that dismissal was set aside and the matter was remanded for fresh adjudication on the correct limitation basis. en-us Tue, 17 Jan 2017 00:00:00 +0530 Sat, 02 Sep 2017 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338563 Limitation for an appeal under Section 85(3A) of the Finance Act, 1994 was held to run from communication of the operative order where rectification under Section 74 had been invoked and later rejected. The Commissioner (Appeals) had wrongly counted time from the original adjudication order instead of from the rejection of the rectification application. Because the appeal was treated as time-barred on an incorrect starting point, that dismissal was set aside and the matter was remanded for fresh adjudication on the correct limitation basis. Case-Laws Service Tax Tue, 17 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338563