https://www.taxtmi.com/caselaws?id=240679 The Tribunal upheld the Commissioner (Appeals)'s rejection of appeals based on limitation, dismissing the applicant's appeal due to delay condonation rules. The High Court granted a two-week period for filing a rectification of mistake application, but the applicant missed the deadline. The impact of timely service of legal orders on appeal limitation was highlighted, emphasizing the need for prompt action upon receipt. The distinction between an advocate and an authorized representative was crucial in determining the validity of service. The Tribunal rejected the appeal due to the advocate's admission of delay and lack of a mistake in the original order. en-us Fri, 21 Jun 2013 00:00:00 +0530 Tue, 10 Dec 2013 07:57:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240679 The Tribunal upheld the Commissioner (Appeals)'s rejection of appeals based on limitation, dismissing the applicant's appeal due to delay condonation rules. The High Court granted a two-week period for filing a rectification of mistake application, but the applicant missed the deadline. The impact of timely service of legal orders on appeal limitation was highlighted, emphasizing the need for prompt action upon receipt. The distinction between an advocate and an authorized representative was crucial in determining the validity of service. The Tribunal rejected the appeal due to the advocate's admission of delay and lack of a mistake in the original order. Case-Laws Central Excise Fri, 21 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240679