https://www.taxtmi.com/caselaws?id=255660 Service of an adjudication order by speed post was treated as valid where the governing postal law equated it with a receipt-backed registered mode of transmission, and the later insertion of speed post into the service provision was construed as clarificatory and procedural, operating retrospectively. On limitation, the explanation for a 244-day delay in filing the appeal was found unsupported by acceptable material and did not establish sufficient cause. The delay therefore could not be condoned, and the challenge to the dismissal of the appeal on limitation grounds failed. en-us Wed, 24 Dec 2014 00:00:00 +0530 Fri, 03 Jul 2015 18:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255660 Service of an adjudication order by speed post was treated as valid where the governing postal law equated it with a receipt-backed registered mode of transmission, and the later insertion of speed post into the service provision was construed as clarificatory and procedural, operating retrospectively. On limitation, the explanation for a 244-day delay in filing the appeal was found unsupported by acceptable material and did not establish sufficient cause. The delay therefore could not be condoned, and the challenge to the dismissal of the appeal on limitation grounds failed. Case-Laws Service Tax Wed, 24 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255660