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    <title>2019 (8) TMI 1176 - GAUHATI HIGH COURT</title>
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    <description>The Court set aside the orders of the Commissioner (Appeals) and CESTAT as they were found legally unsustainable. The appellant&#039;s appeal, dismissed as time-barred due to significant delay in filing, was directed to be reconsidered on its merits by the Commissioner (Appeals). The Court emphasized adherence to prescribed modes of service, highlighting discrepancies in the mode of service of the Order-in-Original. The scheduled appearance date for parties was set for further proceedings.</description>
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