https://www.taxtmi.com/caselaws?id=107076 Receipt of an adjudication order by an assessee's employee is treated as receipt by the assessee for limitation purposes, so an appeal filed beyond the prescribed period was rightly held time-barred where no timely condonation was sought. In a Modvat dispute, entitlement to credit depended on the classification of the final product: if the product attracted duty, credit could be available, but if it fell under a nil-duty classification, Rule 57C(1) would bar credit. The classification issue was therefore foundational and had to be decided first; the connected credit matter should not be finally disposed of before that determination. en-us Tue, 23 Apr 2002 00:00:00 +0530 Sat, 17 Mar 2012 14:35:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107076 Receipt of an adjudication order by an assessee's employee is treated as receipt by the assessee for limitation purposes, so an appeal filed beyond the prescribed period was rightly held time-barred where no timely condonation was sought. In a Modvat dispute, entitlement to credit depended on the classification of the final product: if the product attracted duty, credit could be available, but if it fell under a nil-duty classification, Rule 57C(1) would bar credit. The classification issue was therefore foundational and had to be decided first; the connected credit matter should not be finally disposed of before that determination. Case-Laws Central Excise Tue, 23 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107076