https://www.taxtmi.com/caselaws?id=250723 The Tribunal allowed the appeal, setting aside the time-barred dismissal by the Commissioner (Appeals) for filing an appeal against an order-in-original dated 16/03/12. The Tribunal considered the date of receipt as 18/06/12, within the 30-day limit, due to delayed receipt of the order. Regarding compliance with Section 37C of the Central Excise Act, the Tribunal emphasized strict adherence to the prescribed mode of service, requiring registered post with acknowledgment due (RPAD). The appellant's communication of non-receipt prompted immediate supply, received on 18/06/12. The Tribunal held the appeal was timely if counted from this date, remanding the matter for a decision on merits. en-us Tue, 05 Aug 2014 00:00:00 +0530 Fri, 22 Aug 2014 11:11:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250723 The Tribunal allowed the appeal, setting aside the time-barred dismissal by the Commissioner (Appeals) for filing an appeal against an order-in-original dated 16/03/12. The Tribunal considered the date of receipt as 18/06/12, within the 30-day limit, due to delayed receipt of the order. Regarding compliance with Section 37C of the Central Excise Act, the Tribunal emphasized strict adherence to the prescribed mode of service, requiring registered post with acknowledgment due (RPAD). The appellant's communication of non-receipt prompted immediate supply, received on 18/06/12. The Tribunal held the appeal was timely if counted from this date, remanding the matter for a decision on merits. Case-Laws Service Tax Tue, 05 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250723