https://www.taxtmi.com/caselaws?id=294119 The Tribunal found in favor of the appellant, ruling that the rejection of the appeal as time-barred without addressing the merits was unjustified. The Tribunal determined that the Revenue failed to establish the crucial date of receipt of the Order-in-Original, leading to the appeal being deemed within the limitation period. Consequently, the Tribunal set aside the initial order and instructed the First Appellate Authority to issue a new decision considering the merits and principles of natural justice. The case was remanded for further proceedings without expressing any opinion on the merits. en-us Thu, 06 Feb 2020 00:00:00 +0530 Mon, 31 May 2021 13:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294119 The Tribunal found in favor of the appellant, ruling that the rejection of the appeal as time-barred without addressing the merits was unjustified. The Tribunal determined that the Revenue failed to establish the crucial date of receipt of the Order-in-Original, leading to the appeal being deemed within the limitation period. Consequently, the Tribunal set aside the initial order and instructed the First Appellate Authority to issue a new decision considering the merits and principles of natural justice. The case was remanded for further proceedings without expressing any opinion on the merits. Case-Laws Service Tax Thu, 06 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294119