https://www.taxtmi.com/caselaws?id=216577 The Appellate Tribunal set aside the Commissioner's dismissal of the appeal on limitation grounds, remanding the matter for fresh determination of the date of receipt of the order. The Tribunal emphasized that dispatch via speed post does not automatically imply receipt without proof of delivery, citing a previous judgment. The appeal was allowed for further proceedings through remand, following legal principles established in the earlier judgment by the Larger Bench. en-us Mon, 23 May 2011 00:00:00 +0530 Wed, 15 May 2013 15:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216577 The Appellate Tribunal set aside the Commissioner's dismissal of the appeal on limitation grounds, remanding the matter for fresh determination of the date of receipt of the order. The Tribunal emphasized that dispatch via speed post does not automatically imply receipt without proof of delivery, citing a previous judgment. The appeal was allowed for further proceedings through remand, following legal principles established in the earlier judgment by the Larger Bench. Case-Laws Customs Mon, 23 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216577