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Case Law Details

Case Name : Shree Cement Limited Vs Commissioner Central Excise & CGST (CESTAT Delhi)
Related Assessment Year :
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Shree Cement Limited Vs Commissioner Central Excise & CGST (CESTAT Delhi)

CESTAT Delhi held that period of limitation should be calculated from the date when the order was served and not from the date when order was dispatched.

Facts- Order passed by the Assistant Commissioner mentioned date as .01.2019. However, parties state that the order was passed on 18th January 2019. Notably, an appeal was filed by the appellant before the Commissioner (Appeals) on May 27, 2019.

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