https://www.taxtmi.com/caselaws?id=114432 An adjudication order sent by registered post to an address from which the assessee had already shifted, and where the change had been intimated to the excise authorities, was not effectively served when returned undelivered. The limitation period for filing the appeal was therefore reckoned from the date the order copy was actually received on learning of recovery proceedings. On that basis, the appeal was treated as within time, the limitation objection failed, and the matter was remanded to the Commissioner (Appeals) for decision on merits after hearing the appellant. en-us Thu, 07 Oct 2004 00:00:00 +0530 Tue, 15 May 2012 16:14:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114432 An adjudication order sent by registered post to an address from which the assessee had already shifted, and where the change had been intimated to the excise authorities, was not effectively served when returned undelivered. The limitation period for filing the appeal was therefore reckoned from the date the order copy was actually received on learning of recovery proceedings. On that basis, the appeal was treated as within time, the limitation objection failed, and the matter was remanded to the Commissioner (Appeals) for decision on merits after hearing the appellant. Case-Laws Central Excise Thu, 07 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114432