https://www.taxtmi.com/caselaws?id=394134 The Tribunal allowed the appeal, setting aside the dismissal of the appellant's appeal as time-barred under Section 85(3A) of the Finance Act, 1994. The Tribunal held that the appellant filing the appeal on 21.02.2019 was within the stipulated time as there was no conclusive proof of delivery of the adjudication order dispatched via speed post. The matter was remanded to the Commissioner (Appeals) for a decision on the merits, and the judgment was pronounced on 05.03.2020. en-us Thu, 05 Mar 2020 00:00:00 +0530 Thu, 02 Apr 2020 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394134 The Tribunal allowed the appeal, setting aside the dismissal of the appellant's appeal as time-barred under Section 85(3A) of the Finance Act, 1994. The Tribunal held that the appellant filing the appeal on 21.02.2019 was within the stipulated time as there was no conclusive proof of delivery of the adjudication order dispatched via speed post. The matter was remanded to the Commissioner (Appeals) for a decision on the merits, and the judgment was pronounced on 05.03.2020. Case-Laws Service Tax Thu, 05 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394134