Appeal Limitation Starts from Speaking Order, Not Assessment Date: CESTAT Mumbai

Spacewood Furnishers Pvt Ltd Vs Commissioner of Central Excise (CESTAT Mumbai)

CESTAT Mumbai condoned a 36-day delay in filing an appeal by Spacewood Furnishers Pvt. Ltd. against anti-dumping duty, holding that limitation should be computed from the date of communication of the speaking order and not from the assessment date. The Tribunal set aside the Commissioner (Appeals)’s order and remanded the matter for fresh adjudication under Section 128A(4) of the Customs Act within four months.

In the case of Spacewood Furnishers Pvt Ltd vs Commissioner of Cent

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