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CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
Bdg Metal And Power Ltd – Appellant
Versus
Bhubaneshwar-ii – Respondent
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, KOLKATA COURT No. 2 Customs Appeal No. 76339 of 2019-SM (Arising out of Order-in-Appeal No. 144/CUS/CCP-GST/2019 dated 27.02.2019 passed by Commissioner (Appeals), GST, CX & Customs, Bhubaneswar)
M/s. BDG Metal & Power Ltd.
(HMP House, 4 Fairlie Place, 5th Floor, BBD Bag, Kolkata-700001)
Appellant VERSUS Commissioner of CGST, CX & Customs, Bhubaneshwar-II (Central Revenue Building, Rajashwa Vihar, Bhubaneshwar, 756004, Odisha)
Respondent APPEARANCE :
Shri H. K. Pandey, Advocate for the Appellant Shri Faiz Ahmed, Authorized Representative for the Respondent CORAM:
HON’BLE MR. R. MURALIDHAR, MEMBER (JUDICIAL)
FINAL ORDER NO.75154/2026 Date of Hearing : 30th January 2026 Date of Decision: 30Click Here to Read the rest of this document
The limitation period for issuing show cause notices under Section 28(9)(a) of the Customs Act, 1962 is mandatory, and failure to conduct pre-notice consultation renders the proceedings void.
The date of service of the final assessment order is the critical date for determining the limitation period for filing refund claims under the Customs Act.
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