https://www.taxtmi.com/caselaws?id=332639 Delay in filing a service tax appeal was held to depend on the date of actual receipt of the adjudication order, with limitation running from receipt and condonation available within the statutory further period on sufficient cause. The record did not disprove the assessee's sworn assertion that the order was received later, so receipt could not be presumed merely from despatch. Even on the despatch date, the appeal was within the outer statutory limit. The refusal to condone delay was therefore set aside and the appeal restored for fresh consideration on merits. en-us Wed, 24 Aug 2016 00:00:00 +0530 Sat, 17 Mar 2018 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332639 Delay in filing a service tax appeal was held to depend on the date of actual receipt of the adjudication order, with limitation running from receipt and condonation available within the statutory further period on sufficient cause. The record did not disprove the assessee's sworn assertion that the order was received later, so receipt could not be presumed merely from despatch. Even on the despatch date, the appeal was within the outer statutory limit. The refusal to condone delay was therefore set aside and the appeal restored for fresh consideration on merits. Case-Laws Service Tax Wed, 24 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332639