https://www.taxtmi.com/highlights?id=67476 Maintainability of appeal before commissioner (appeals) - time limitation - When the Department failed to provide any evidence to controvert the submission of the appellant that the order was actually received by the appellant only on March 27, 2019, the appeal shall be deemed to have been filed within the stipulated period of sixty days as it was filed on May 27, 2019. The order of the Commissioner (Appeals) rejecting the appeal on the ground of limitation cannot, therefore, be sustained. - AT en-us Wed, 04 Jan 2023 08:27:43 +0530 Wed, 04 Jan 2023 08:27:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67476 Maintainability of appeal before commissioner (appeals) - time limitation - When the Department failed to provide any evidence to controvert the submission of the appellant that the order was actually received by the appellant only on March 27, 2019, the appeal shall be deemed to have been filed within the stipulated period of sixty days as it was filed on May 27, 2019. The order of the Commissioner (Appeals) rejecting the appeal on the ground of limitation cannot, therefore, be sustained. - AT Highlights Central Excise Wed, 04 Jan 2023 08:27:43 +0530 https://www.taxtmi.com/highlights?id=67476