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    <title>2023 (5) TMI 755 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the early hearing applications for appeals citing justifiable reasons related to the receipt of intimation and dispatch of the order-in-original. Discrepancies in the address used for communication and the actual receipt of the order led to a remand for consideration on merits regarding the validity of service and receipt of the order-in-original. The impact of COVID-19, the Taxation and other laws Act, 2020, and the interpretation of the Hon&#039;ble Supreme Court&#039;s order on limitation periods were considered, ultimately resulting in the allowance of the appeals and remand for further consideration on merits.</description>
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