Appeal not barred by Limitation in absence of Material Evidence to prove the Order Passed Date and Served Date as same: CESTAT [Read Order]

By Yogitha S. Yogesh - On May 22, 2023 3:00 pm - 2 mins read

Appeal - absence of Material Evidence - Order Passed Date - Served Date - CESTAT - Customs - Excise - Service Tax - taxscan

The Chandigarh bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that appeal is not barred by limitation in the absence of material evidence to prove the order passed date and served date as same. M/s Johnsons Controls-Hitachi, the appellant was engaged in the manufacture of ‘Air Conditioner’ falling under Tariff…

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