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    <title>2018 (5) TMI 827 - CESTAT NEW DELHI</title>
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    <description>The Tribunal dismissed the appeal and COD application, ruling that the date of dispatch should be considered as the date of communication of the impugned order. The appellant failed to provide evidence of receiving the order on a later date, and the Tribunal emphasized compliance with statutory provisions regarding service via registered post. The decision was based on established legal principles, highlighting the burden of proof on the appellant and the necessity of timely compliance with the law.</description>
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      <description>The Tribunal dismissed the appeal and COD application, ruling that the date of dispatch should be considered as the date of communication of the impugned order. The appellant failed to provide evidence of receiving the order on a later date, and the Tribunal emphasized compliance with statutory provisions regarding service via registered post. The decision was based on established legal principles, highlighting the burden of proof on the appellant and the necessity of timely compliance with the law.</description>
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