Calculation of time for filing appeal starts from day of communication of order and not from dispatch of order

Ashapura Minechem Ltd. Vs C.C.-Jamnagar(Prev) (CESTAT Ahmedabad)

The Hon’ble CESTAT, Ahmedabad allows appeals and set aside rejection orders. Holds: (i) the appeals are not time barred; (ii) In terms of section 129, it is “communication” of the order and not “issuance” or “dispatch” of order which is relevant; (iii) Follows Hon’ble Delhi High Court and Hon’ble Madras High Court judgments and allows appeals.

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