https://www.taxtmi.com/caselaws?id=369679 Refusal to accept a duly dispatched adjudication order constitutes valid service when sent by registered post with acknowledgment due under Section 37C of the Central Excise Act, 1944. Once service is completed, limitation for filing the appeal begins to run under Section 85(3) of the Finance Act, 1994. The Commissioner (Appeals) may condone delay only within the statutory outer limit of 60 days plus 30 days, and not beyond that period. On these facts, the appeal was time-barred, and the dismissal of the appeal was sustained. en-us Thu, 11 Oct 2018 00:00:00 +0530 Thu, 01 Nov 2018 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369679 Refusal to accept a duly dispatched adjudication order constitutes valid service when sent by registered post with acknowledgment due under Section 37C of the Central Excise Act, 1944. Once service is completed, limitation for filing the appeal begins to run under Section 85(3) of the Finance Act, 1994. The Commissioner (Appeals) may condone delay only within the statutory outer limit of 60 days plus 30 days, and not beyond that period. On these facts, the appeal was time-barred, and the dismissal of the appeal was sustained. Case-Laws Service Tax Thu, 11 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369679