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2023 (5) TMI 776 - CESTAT MUMBAIMaintainability of appeal - time barred or not - appellant claimed to have received copy of Order-in-Original beyond the time limitation - HELD THAT:- Commissioner (Appeals) has held that the appellant had received copy of Order-in-Original on 05.08.2019 and therefore the appeal was time barred. It is found that on 05.08.2019 copy of the Order-in-Original was given to Shri Sumit Tawari and not the appellant and therefore the date of service of Order-in-Original on the appellant is 27.09.2019. Therefore, appeal filed before Commissioner (Appeals) is within the limitation provided by law. The impugned Order-in- Appeal is set aside and matter remanded to Commissioner (Appeals) for decision on merit - appeal allowed by way of remand.
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