https://www.taxtmi.com/caselaws?id=239445 The Commissioner (Appeals) rejected the appellant's appeal as time-barred and lacking the power to condone a 101-day delay. The judge found the appeal likely barred by limitation due to the order being affixed on the factory gate, with unsuccessful attempts to serve it at the residential address. The appellant was directed to deposit the entire duty amount within eight weeks, with interest and penalty waived and their recovery stayed during the appeal. The dispute over the date of completion of service for calculating the limitation period was crucial in determining the validity of the appeal and subsequent directions. en-us Fri, 05 Jul 2013 00:00:00 +0530 Wed, 13 Nov 2013 10:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239445 The Commissioner (Appeals) rejected the appellant's appeal as time-barred and lacking the power to condone a 101-day delay. The judge found the appeal likely barred by limitation due to the order being affixed on the factory gate, with unsuccessful attempts to serve it at the residential address. The appellant was directed to deposit the entire duty amount within eight weeks, with interest and penalty waived and their recovery stayed during the appeal. The dispute over the date of completion of service for calculating the limitation period was crucial in determining the validity of the appeal and subsequent directions. Case-Laws Central Excise Fri, 05 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239445