CESTAT Erred in Dismissing Appeal Without Noting AA’s Order Returned Undelivered: Madras HC directs CESTAT to Admit Appeal [Read Order]
It was directed to entertain the appeal which was contrary to the decision taken by CESTAT earlier.
By Navasree A.M - On May 20, 2025 12:08 pm - 2 mins read
The Madras High Court has held that the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) erred in dismissing an appeal as time-barred without considering the fact that the Appellate Authority ( AA )’s order was returned undelivered. The appeal was filed to challenge an order dated 29.03.2023 issued by the Commissioner (Appeals-II)….
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