https://www.taxtmi.com/caselaws?id=354608 The limitation period for filing an appeal runs from communication of the adjudication order, not merely from dispatch. Where the Order-in-Original sent by speed post was returned undelivered and was not actually served on the appellant, communication was not established and limitation did not commence on the dispatch date. The appeal filed after receipt of the order was therefore within time, and the dismissal on limitation was unsustainable; the matter had to be examined on merits by the Commissioner (Appeals). en-us Wed, 08 Nov 2017 00:00:00 +0530 Thu, 01 Feb 2018 06:42:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354608 The limitation period for filing an appeal runs from communication of the adjudication order, not merely from dispatch. Where the Order-in-Original sent by speed post was returned undelivered and was not actually served on the appellant, communication was not established and limitation did not commence on the dispatch date. The appeal filed after receipt of the order was therefore within time, and the dismissal on limitation was unsustainable; the matter had to be examined on merits by the Commissioner (Appeals). Case-Laws Customs Wed, 08 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354608