https://www.taxtmi.com/caselaws?id=215309 The appeal against the dismissal on grounds of being time-barred was dismissed by the Commissioner (Appeals). The appellant failed to provide evidence of non-receipt of the adjudication order sent via speed post, resulting in a delay of over a year in filing the appeal. Citing the Supreme Court judgment in Singh Enterprises v. CCE 2008, which limits the authority to condone delays exceeding thirty days, the Commissioner (Appeals) upheld the impugned order, leading to the dismissal of the appeal. en-us Thu, 24 Feb 2011 00:00:00 +0530 Sat, 28 Jul 2012 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215309 The appeal against the dismissal on grounds of being time-barred was dismissed by the Commissioner (Appeals). The appellant failed to provide evidence of non-receipt of the adjudication order sent via speed post, resulting in a delay of over a year in filing the appeal. Citing the Supreme Court judgment in Singh Enterprises v. CCE 2008, which limits the authority to condone delays exceeding thirty days, the Commissioner (Appeals) upheld the impugned order, leading to the dismissal of the appeal. Case-Laws Service Tax Thu, 24 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215309