Limitation for appeal starts on communication, not dispatch, where the order was returned undelivered and never served.

The limitation period for filing an appeal runs from communication of the adjudication order, not merely from dispatch. Where the Order-in-Original sent by speed post was returned undelivered and was not actually served on the appellant, communication was not established and limitation did not commence on the dispatch date. The appeal filed after receipt of the order was therefore within time, and the dismissal on limitation was unsustainable; the matter had to be examined on merits by the Commissioner (Appeals).

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Issues: Whether the appeal before the Commissioner (Appeals) was within limitation, where the Order-in-Original was dispatched but returned undelivered and was not served on the appellant.

Analysis: The time for filing an appeal begins from the date of communication of the adjudication order. Since the Order-in-Original dispatched by speed post was not actually served and was returned undelivered, the period of limitation could not be treated as having commenced from the date of dispatch. The appeal filed after receipt of the order was therefore within time, and the dismissal on limitation was not sustainable.

Conclusion: The limitation objection was rejected, and the matter was required to be considered on merits by the Commissioner (Appeals).

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