https://www.taxtmi.com/caselaws?id=400878 The appeal was dismissed as time-barred by the Appellate Tribunal CESTAT KOLKATA, but subsequently set aside. The Tribunal ruled that the period of limitation for filing an appeal should be calculated from the date of receipt of the order, not the date of issuance. Emphasizing the importance of allowing parties a fair opportunity to present their case, the matter was remanded to the Commissioner(Appeals) for a fresh consideration on merits, with both parties permitted to submit evidence. All issues were left open for further review. en-us Tue, 25 Aug 2020 00:00:00 +0530 Sat, 21 Nov 2020 10:30:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400878 The appeal was dismissed as time-barred by the Appellate Tribunal CESTAT KOLKATA, but subsequently set aside. The Tribunal ruled that the period of limitation for filing an appeal should be calculated from the date of receipt of the order, not the date of issuance. Emphasizing the importance of allowing parties a fair opportunity to present their case, the matter was remanded to the Commissioner(Appeals) for a fresh consideration on merits, with both parties permitted to submit evidence. All issues were left open for further review. Case-Laws Customs Tue, 25 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400878