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    <title>2023 (4) TMI 1149 - CESTAT KOLKATA</title>
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    <description>The appeal was dismissed by the Appellate Tribunal CESTAT KOLKATA on the ground of limitation due to non-receipt of the Order-in-Original by the appellant. An anomaly in the Order-in-Original and compliance with principles of natural justice were raised. The Tribunal found the dismissal on limitation grounds unsustainable as the appeal was filed within the prescribed timeline. The case was remitted back to the Commissioner (Appeals) for further consideration, with directions to ensure supply of the Show Cause Notice, comply with natural justice principles, and dispose of the matter promptly.</description>
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      <description>The appeal was dismissed by the Appellate Tribunal CESTAT KOLKATA on the ground of limitation due to non-receipt of the Order-in-Original by the appellant. An anomaly in the Order-in-Original and compliance with principles of natural justice were raised. The Tribunal found the dismissal on limitation grounds unsustainable as the appeal was filed within the prescribed timeline. The case was remitted back to the Commissioner (Appeals) for further consideration, with directions to ensure supply of the Show Cause Notice, comply with natural justice principles, and dispose of the matter promptly.</description>
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