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    <title>2021 (12) TMI 616 - CESTAT CHANDIGARH</title>
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    <description>The appeal was allowed as the Member (Judicial) found that the appellant filed the appeal within the permissible time frame after receiving the adjudication order. The Commissioner (Appeals) failed to consider the lack of proof of service, leading to the determination that the appeal was timely filed. The case was remanded for a reconsideration of the merits within 60 days to ensure a fair hearing and a thorough review of the case.</description>
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      <description>The appeal was allowed as the Member (Judicial) found that the appellant filed the appeal within the permissible time frame after receiving the adjudication order. The Commissioner (Appeals) failed to consider the lack of proof of service, leading to the determination that the appeal was timely filed. The case was remanded for a reconsideration of the merits within 60 days to ensure a fair hearing and a thorough review of the case.</description>
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