https://www.taxtmi.com/caselaws?id=446361 CESTAT Kolkata allowed appellant's appeal by way of remand after accepting an affidavit establishing 17.01.2023 as the actual date of receipt of the original order. The tribunal found the appeal was filed within the prescribed time limit under Section 37C when calculated from the corrected receipt date. The matter was remanded to the Commissioner (Appeals) to decide on merits after the lower authority had rejected the appeal on limitation grounds due to alleged non-service of show cause notice, which violated natural justice principles. en-us Wed, 22 Nov 2023 00:00:00 +0530 Sat, 02 Dec 2023 08:43:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446361 CESTAT Kolkata allowed appellant's appeal by way of remand after accepting an affidavit establishing 17.01.2023 as the actual date of receipt of the original order. The tribunal found the appeal was filed within the prescribed time limit under Section 37C when calculated from the corrected receipt date. The matter was remanded to the Commissioner (Appeals) to decide on merits after the lower authority had rejected the appeal on limitation grounds due to alleged non-service of show cause notice, which violated natural justice principles. Case-Laws Service Tax Wed, 22 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446361