https://www.taxtmi.com/caselaws?id=98581 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. en-us Wed, 25 Jul 2001 00:00:00 +0530 Sat, 21 Jan 2012 12:20:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98581 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. Case-Laws Central Excise Wed, 25 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98581