https://www.taxtmi.com/caselaws?id=335832 The High Court set aside the Tribunal's decision and the Commissioner (Appeals)'s order, remanding the matter for a fresh decision on the condonation of delay. Emphasizing the importance of establishing the actual date of receipt of the Order-In-Original (OIO) through concrete evidence, the Court directed the Commissioner (Appeals) to consider the acknowledgment receipt of the Registered Post with Acknowledgment Due (RPAD) to determine the receipt date. The appeal was allowed, overturning previous orders, with no costs imposed. en-us Fri, 02 Dec 2016 00:00:00 +0530 Mon, 03 Apr 2017 17:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335832 The High Court set aside the Tribunal's decision and the Commissioner (Appeals)'s order, remanding the matter for a fresh decision on the condonation of delay. Emphasizing the importance of establishing the actual date of receipt of the Order-In-Original (OIO) through concrete evidence, the Court directed the Commissioner (Appeals) to consider the acknowledgment receipt of the Registered Post with Acknowledgment Due (RPAD) to determine the receipt date. The appeal was allowed, overturning previous orders, with no costs imposed. Case-Laws Central Excise Fri, 02 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335832