Valid service and limitation in appeal: absence of proved statutory service led to condonation and remand for merits.

Valid service of the order-in-original was the issue for limitation. The record did not show service in the statutory manner: the appellant had identified a different authorised representative before the original authority, and mere dispatch followed by return undelivered did not establish deemed service. As valid service was not proved, the appeal period could not be computed from the earlier date relied on by the department. On the appellant's case, the delay was only two days and within the condonable range, so the delay was treated as condoned in the interests of natural justice. The appeal was held maintainable and the matter remanded to the Commissioner (Appeals) for de novo decision on merits after hearing.

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Issues: Whether the order-in-original was validly served so as to trigger limitation for the appeal, and whether the appeal filed before the Commissioner (Appeals) could be treated as time-barred.

Analysis: The record did not establish valid service on the appellant through the advocate said to have received the order, as the appellant had shown a different authorised representative before the original authority and the departmental material did not show compliance with the statutory mode of service. Mere dispatch followed by return undelivered was held insufficient, and the requirements for deemed service were not shown to have been satisfied. On the appellant's version, the order was received later, making the appeal delay only of two days, a delay within the condonable limit under the governing appeal provision. In the circumstances, and to meet the ends of natural justice, the delay was treated as condoned and the matter was sent back for decision on merits.

Conclusion: The appeal was held to be maintainable, the finding of limitation was displaced, and the matter was remanded to the Commissioner (Appeals) for de novo adjudication on merits after affording reasonable opportunity of hearing.

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