https://www.taxtmi.com/caselaws?id=776460 The CESTAT remanded the matter to the Commissioner (Appeals) to determine the exact date of receipt of the order, which is critical for calculating the limitation period for filing the appeal. If the date of receipt is 15.06.2011 as claimed, the appeal falls within the condonable period under the statute, allowing the Commissioner (Appeals) to exercise discretion to condone the delay. The Commissioner (Appeals) is directed to verify the date from departmental records and pass a reasoned order on condonation accordingly. The appeal was allowed by way of remand. en-us Fri, 08 Aug 2025 00:00:00 +0530 Tue, 12 Aug 2025 08:32:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776460 The CESTAT remanded the matter to the Commissioner (Appeals) to determine the exact date of receipt of the order, which is critical for calculating the limitation period for filing the appeal. If the date of receipt is 15.06.2011 as claimed, the appeal falls within the condonable period under the statute, allowing the Commissioner (Appeals) to exercise discretion to condone the delay. The Commissioner (Appeals) is directed to verify the date from departmental records and pass a reasoned order on condonation accordingly. The appeal was allowed by way of remand. Case-Laws Service Tax Fri, 08 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776460