https://www.taxtmi.com/caselaws?id=271032 The Tribunal found the appeal time-barred as it was filed after the prescribed period. The dispute centered on the service of the primary adjudication order, with the appellant contesting that the order sent by speed post did not comply with the Central Excise Act. Despite an amendment allowing speed post as a mode of service, lack of evidence of delivery led to the Tribunal ruling in favor of the appellant. The Tribunal emphasized the distinction between speed post and Registered Post with Acknowledgement Due, ultimately remanding the case for further consideration by the Commissioner (Appeals). en-us Tue, 05 Jan 2016 00:00:00 +0530 Sat, 23 Jan 2016 10:33:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271032 The Tribunal found the appeal time-barred as it was filed after the prescribed period. The dispute centered on the service of the primary adjudication order, with the appellant contesting that the order sent by speed post did not comply with the Central Excise Act. Despite an amendment allowing speed post as a mode of service, lack of evidence of delivery led to the Tribunal ruling in favor of the appellant. The Tribunal emphasized the distinction between speed post and Registered Post with Acknowledgement Due, ultimately remanding the case for further consideration by the Commissioner (Appeals). Case-Laws Service Tax Tue, 05 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271032