https://www.taxtmi.com/caselaws?id=334625 The Tribunal restored the appeal that was dismissed as non-maintainable due to exceeding the time limit. The appellant argued that the appeal was filed within the stipulated period but was considered time-barred based on the date of dispatch of the order. The Revenue objected to the restoration, claiming the order was issued by the wrong authority. The Tribunal found discrepancies in the Commissioner (Appeal)'s decision and concluded that considering the date of dispatch as the communication date without verifying receipt was improper. Consequently, the Tribunal restored the appeal for further proceedings. en-us Tue, 12 Apr 2016 00:00:00 +0530 Thu, 17 Nov 2016 14:18:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334625 The Tribunal restored the appeal that was dismissed as non-maintainable due to exceeding the time limit. The appellant argued that the appeal was filed within the stipulated period but was considered time-barred based on the date of dispatch of the order. The Revenue objected to the restoration, claiming the order was issued by the wrong authority. The Tribunal found discrepancies in the Commissioner (Appeal)'s decision and concluded that considering the date of dispatch as the communication date without verifying receipt was improper. Consequently, the Tribunal restored the appeal for further proceedings. Case-Laws Service Tax Tue, 12 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334625