https://www.taxtmi.com/caselaws?id=152705 The Application for restoration of the Stay Petitions was granted after the Stay Order was recalled due to reasons explained by the Applicant. However, the Appeals were dismissed as time-barred due to delay in filing, despite the Applicant's argument of delayed receipt of the impugned Order. The Tribunal upheld the Revenue's objection, citing the normal presumption of proper service through Registered Post and the Applicant's failure to provide evidence to counter this presumption or apply for condonation of delay. Consequently, the Appeals were dismissed as time-barred by the Appellate Tribunal CESTAT KOLKATA. en-us Mon, 01 Mar 2010 00:00:00 +0530 Tue, 09 Jul 2013 12:39:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152705 The Application for restoration of the Stay Petitions was granted after the Stay Order was recalled due to reasons explained by the Applicant. However, the Appeals were dismissed as time-barred due to delay in filing, despite the Applicant's argument of delayed receipt of the impugned Order. The Tribunal upheld the Revenue's objection, citing the normal presumption of proper service through Registered Post and the Applicant's failure to provide evidence to counter this presumption or apply for condonation of delay. Consequently, the Appeals were dismissed as time-barred by the Appellate Tribunal CESTAT KOLKATA. Case-Laws Customs Mon, 01 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152705