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    <title>2014 (6) TMI 864 - CESTAT MUMBAI</title>
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    <description>Service of an adjudication order by speed post was treated as not constituting proper service for the relevant period under the applicable limitation rules. As the assessee filed the appeal promptly after actual receipt of the order, the delay attributed by the lower appellate authority could not be sustained. The dismissal of the appeal as time-barred was therefore unsustainable, and the matter was remanded for decision on merits.</description>
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      <title>2014 (6) TMI 864 - CESTAT MUMBAI</title>
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      <description>Service of an adjudication order by speed post was treated as not constituting proper service for the relevant period under the applicable limitation rules. As the assessee filed the appeal promptly after actual receipt of the order, the delay attributed by the lower appellate authority could not be sustained. The dismissal of the appeal as time-barred was therefore unsustainable, and the matter was remanded for decision on merits.</description>
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