Appeal rejected as time-barred: Lack of proof of service. Tribunal remands for timely review.

The appeal was rejected for being time-barred due to lack of proof of proper service of the order-in-original. The Tribunal found the evidence provided by the Revenue insufficient to confirm delivery to the appellants. Consequently, the Tribunal allowed the stay petition, set aside the order, and remanded the matter to the Commissioner (Appeals) to review the appeal as filed within time and in accordance with the law, highlighting the significance of proper service and timely filing in legal proceedings.

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Issues:
1. Timeliness of filing an appeal.
2. Proof of proper service of the order-in-original.

Analysis:
1. The appeal was rejected by the Commissioner (Appeals) due to being time-barred as the order-in-original was sent to the appellants on 13-2-2008, and the appeal was filed on 26-3-2009. The Tribunal directed the Revenue to provide evidence of the order's delivery. However, no proof from the Postal Department was presented to show that the order had been received by the appellants. The Commissioner had received a letter with a computer printout and a receipt from the postal authorities, but it did not confirm delivery to the service provider. The Tribunal found this insufficient to prove proper service as required by law.

2. The Tribunal, after considering the lack of evidence of delivery, allowed the stay petition, set aside the impugned order, and remanded the matter to the Commissioner (Appeals). The Commissioner was instructed to treat the appeal as filed within time and to review it in accordance with the law. Both the stay petition and the appeal were disposed of in this manner, emphasizing the importance of proper service and timely filing in legal proceedings.

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