Proper service of adjudication order required before dismissing appeal as time barred; matter remanded for verification.

Proper service of the adjudication order was treated as decisive for sustaining a dismissal of appeal as time barred. Mere despatch was found insufficient where the record did not prove service in the manner required, including verification of registered post with acknowledgement due and delivery by the postal authority. The matter therefore required factual ascertainment on service before limitation could be applied. The impugned order was set aside and the case remanded to the Commissioner (Appeals) for verification of service and a fresh decision in accordance with law.

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Issues: Whether the adjudication order was duly served on the appellant so as to sustain the dismissal of the appeal as time barred.

Analysis: The appellant disputed receipt of the adjudication order and the record showed only despatch, not proof of service in the manner required for valid service. In view of the need to verify whether the order had been sent by registered post with acknowledgement due and whether it had ly been served by the postal authority, the matter required factual ascertainment before deciding limitation.

Conclusion: The impugned order was set aside and the matter was remanded to the Commissioner (Appeals) for verification of service and fresh decision in accordance with law, in favour of the appellant.

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