https://www.taxtmi.com/caselaws?id=362951 The Tribunal overturned the dismissal of the appeal by the Commissioner (Appeals) based on limitation, directing reconsideration on merits. Emphasizing the importance of proper service and proof of delivery, the judgment highlighted the appellant's right to a fair consideration beyond technicalities. The burden of proof on the appellant regarding the receipt date of the Order-in-Original was crucial, with the Tribunal stressing the necessity of establishing actual receipt for appeal timelines. The case underscored the significance of adherence to service requirements and proof of delivery in legal proceedings. en-us Wed, 04 Jul 2018 00:00:00 +0530 Fri, 06 Jul 2018 07:52:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362951 The Tribunal overturned the dismissal of the appeal by the Commissioner (Appeals) based on limitation, directing reconsideration on merits. Emphasizing the importance of proper service and proof of delivery, the judgment highlighted the appellant's right to a fair consideration beyond technicalities. The burden of proof on the appellant regarding the receipt date of the Order-in-Original was crucial, with the Tribunal stressing the necessity of establishing actual receipt for appeal timelines. The case underscored the significance of adherence to service requirements and proof of delivery in legal proceedings. Case-Laws Central Excise Wed, 04 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362951