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2023 (12) TMI 45 - CESTAT KOLKATARejection of appeal on the ground of limitation - non-service of SCN - Violation of principles of natural justice - Appellant prayed for accepting the Affidavit and treat 17.01.2023 as the date of receipt of the OIO and remand the matter to the Commissioner (Appeals) to decide the issue on merits - HELD THAT:- On going through the Affidavit signed by the Appellant before the Notary Public. Considering the chronological events happened in this case and the Affidavit filed by the Appellant before the Notary Public, the Affidavit is accepted and 17.01.23 is treated as the date of receipt of OIO. Since, the Appellant has filed the appeal within the time limit prescribed from 17.01 2023, it is held that the Appellant has filed the appeal within the time limit prescribed under Section 37C and direct the Commissioner (Appeals) to decide the issue on merits. For that purpose, the impugned order is set aside and matter remanded to the Commissioner (Appeals), to hear the Appellant and decide the issue on merits. Appeal allowed by way of remand.
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