https://www.taxtmi.com/caselaws?id=353839 The Court set aside the Customs, Excise & Service Tax Appellate Tribunal's order, remitting the matter for reconsideration in accordance with the Finance Act. The Tribunal's error in applying the Customs Act's limitation provision led to the Court's intervention, emphasizing the importance of adhering to statutory provisions. Both parties were granted the opportunity to present arguments anew during the reconsideration process, ultimately concluding the legal proceedings on the limitation issue before the Appellate Tribunal. en-us Thu, 03 Aug 2017 00:00:00 +0530 Wed, 14 Feb 2018 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353839 The Court set aside the Customs, Excise & Service Tax Appellate Tribunal's order, remitting the matter for reconsideration in accordance with the Finance Act. The Tribunal's error in applying the Customs Act's limitation provision led to the Court's intervention, emphasizing the importance of adhering to statutory provisions. Both parties were granted the opportunity to present arguments anew during the reconsideration process, ultimately concluding the legal proceedings on the limitation issue before the Appellate Tribunal. Case-Laws Customs Thu, 03 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353839