https://www.taxtmi.com/caselaws?id=117077 The Tribunal emphasized the necessity of actual receipt before appeal filing, requiring proof of delivery for effective service. The conflicting views on service via speed post led to the matter being referred to a Larger Bench for resolution. The dispute also highlighted the importance of compliance with Section 153(b) of the Customs Act regarding the simultaneous affixing of the order on the notice board, underscoring the need for clarification on service establishment under the Act. en-us Mon, 16 Jan 2006 00:00:00 +0530 Wed, 20 Jun 2012 11:45:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117077 The Tribunal emphasized the necessity of actual receipt before appeal filing, requiring proof of delivery for effective service. The conflicting views on service via speed post led to the matter being referred to a Larger Bench for resolution. The dispute also highlighted the importance of compliance with Section 153(b) of the Customs Act regarding the simultaneous affixing of the order on the notice board, underscoring the need for clarification on service establishment under the Act. Case-Laws Customs Mon, 16 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117077