https://www.taxtmi.com/caselaws?id=372413 The appeal against Order-in-Appeal No. 316/2018 was dismissed as time-barred due to a delay in filing. The appellant argued improper service of the Order-in-Original, citing concerns about delivery. The challenge against the penalty raised questions on justification and the right to present the case. Emphasizing proper service, the court remanded the matter for a fresh decision on merits, setting aside the impugned Order without addressing the delay issue. The appeal was allowed for statistical purposes, stressing the importance of due process and communication in legal proceedings. en-us Mon, 17 Dec 2018 00:00:00 +0530 Fri, 21 Dec 2018 18:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372413 The appeal against Order-in-Appeal No. 316/2018 was dismissed as time-barred due to a delay in filing. The appellant argued improper service of the Order-in-Original, citing concerns about delivery. The challenge against the penalty raised questions on justification and the right to present the case. Emphasizing proper service, the court remanded the matter for a fresh decision on merits, setting aside the impugned Order without addressing the delay issue. The appeal was allowed for statistical purposes, stressing the importance of due process and communication in legal proceedings. Case-Laws Service Tax Mon, 17 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372413