https://www.taxtmi.com/caselaws?id=251814 Statutory service of an Order-in-Original must comply with the prescribed mode; dispatch by registered post without acknowledgement due is insufficient, and unsupported assertions of later delivery do not start limitation for an appeal. The note also states that, where a matter is remanded for fresh appellate consideration, the Commissioner (Appeals) must decide the issues independently on merits and cannot merely endorse the earlier appellate view without fresh examination. On that basis, the limitation objection fails and the merits must be adjudicated afresh on remand. en-us Wed, 05 Feb 2014 00:00:00 +0530 Mon, 29 Sep 2014 16:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251814 Statutory service of an Order-in-Original must comply with the prescribed mode; dispatch by registered post without acknowledgement due is insufficient, and unsupported assertions of later delivery do not start limitation for an appeal. The note also states that, where a matter is remanded for fresh appellate consideration, the Commissioner (Appeals) must decide the issues independently on merits and cannot merely endorse the earlier appellate view without fresh examination. On that basis, the limitation objection fails and the merits must be adjudicated afresh on remand. Case-Laws Central Excise Wed, 05 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251814