https://www.taxtmi.com/caselaws?id=78587 The Appellate Tribunal found that the appeal was not time-barred as the limitation for filing an appeal starts from the communication of the order, not the sending of the order itself. Without evidence of delivery or receipt by the appellant, the service of the order could not be deemed proper under section 37(c) of the Central Excise Act, 1944. The Tribunal set aside the Commissioner (Appeals) order, allowed the stay petition, and remanded the matter for verification of the date of receipt of the order by the appellant, emphasizing the importance of proper service and the necessity of evidence for establishing delivery of orders. en-us Mon, 21 Jun 2010 00:00:00 +0530 Tue, 30 Nov 2010 12:15:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78587 The Appellate Tribunal found that the appeal was not time-barred as the limitation for filing an appeal starts from the communication of the order, not the sending of the order itself. Without evidence of delivery or receipt by the appellant, the service of the order could not be deemed proper under section 37(c) of the Central Excise Act, 1944. The Tribunal set aside the Commissioner (Appeals) order, allowed the stay petition, and remanded the matter for verification of the date of receipt of the order by the appellant, emphasizing the importance of proper service and the necessity of evidence for establishing delivery of orders. Case-Laws Service Tax Mon, 21 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78587