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    <description>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.</description>
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      <description>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.</description>
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