“Nerumbally and Co” Communication Vs Limitation

The Bangalore Bench of the CESTAT sets aside the dismissal of appeals on limitation where the Commissioner (Appeals) presumed communication of orders without evidentiary backing. 

The Tribunal reinforces that limitation under Section 85 of the Finance Act, 1994 commences only upon proper communication of the order.

In the absence of proof of delivery, denial of appellate remedy is legally untenable. The matter is remanded for factual verification of communication and fresh adjudication.