CESTAT Upholds Order in Favor of Assessee for Failure of dept in Submitting Date of Communication

Commissioner of Customs Vs Usah International Ltd (CESTAT Chennai) This case between the Commissioner of Customs and Usah International Ltd, was heard by the CESTAT Chennai. The Department appealed against the order passed by the Commissioner (Appeals) on the grounds of limitation. Analysis: The article analyzes the arguments put forth by the Department and Usah International Ltd. The Department contended that the date of communication of the Order-in-Original should have been considered for computing the period of limitation, whereas the Commissioner (Appeals) computed it from the date of pas...