Delay in filing of appeal before the Commissioner (Appeals) - ...
August 28, 2021
Case Laws Service Tax AT
Delay in filing of appeal before the Commissioner (Appeals) - Non-Receipt of Order-in-original - Recovery of service tax - Even the SCN also not come to the notice of the appellant till the recovery proceedings were initiated against him - principles of natural justice - - Commissioner (Appeals) directed to decide the appeal on merit - AT
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