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    <description>Service of hearing notices and the resulting reasonable opportunity of hearing before the Commissioner (Appeals) require examination. The appellant contends that notices were not served and that CESTAT decided the appeal on merits without addressing that procedural objection. Verification is pending on whether a response concerning this issue was filed before CESTAT, with further hearing listed for 18 February 2026.</description>
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      <description>Service of hearing notices and the resulting reasonable opportunity of hearing before the Commissioner (Appeals) require examination. The appellant contends that notices were not served and that CESTAT decided the appeal on merits without addressing that procedural objection. Verification is pending on whether a response concerning this issue was filed before CESTAT, with further hearing listed for 18 February 2026.</description>
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