https://www.taxtmi.com/caselaws?id=113417 Whether an appeal was time barred under the Central Excise statutory limitation was decided by treating service by registered post as effective when dispatched; the order sent by registered post and not returned created a presumption of service, with the appellants' later knowledge and filing dates placing the appeal beyond the statutory maximum of 90 days (60 days plus 30 days condonation). The Commissioner (Appeals) correctly found no power to extend beyond that additional 30 days, and the dismissal on limitation grounds was sustained in favour of the revenue. en-us Wed, 31 Mar 2004 00:00:00 +0530 Thu, 12 Feb 2026 13:03:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113417 Whether an appeal was time barred under the Central Excise statutory limitation was decided by treating service by registered post as effective when dispatched; the order sent by registered post and not returned created a presumption of service, with the appellants' later knowledge and filing dates placing the appeal beyond the statutory maximum of 90 days (60 days plus 30 days condonation). The Commissioner (Appeals) correctly found no power to extend beyond that additional 30 days, and the dismissal on limitation grounds was sustained in favour of the revenue. Case-Laws Central Excise Wed, 31 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113417