https://www.taxtmi.com/caselaws?id=239528 The Court allowed the Appellant's COD application, ruling that the order-in-Appeal was received late, on 11-1-2012, not on the earlier date claimed. The appeal was filed within the stipulated time frame, based on the actual receipt date. The judgment emphasized the significance of proper service of orders and placed the burden of proof on the Revenue to demonstrate delivery to the concerned party. en-us Fri, 03 May 2013 00:00:00 +0530 Fri, 15 Nov 2013 18:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239528 The Court allowed the Appellant's COD application, ruling that the order-in-Appeal was received late, on 11-1-2012, not on the earlier date claimed. The appeal was filed within the stipulated time frame, based on the actual receipt date. The judgment emphasized the significance of proper service of orders and placed the burden of proof on the Revenue to demonstrate delivery to the concerned party. Case-Laws Service Tax Fri, 03 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239528