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    <description>The Appellate Tribunal CESTAT CHENNAI set aside orders dismissing appeals as time-barred, emphasizing the importance of communication of decision/order to trigger the appeal period. The Tribunal highlighted the distinction between dispatch and service, stressing the need for the appellant to be informed of the decision/order. It criticized dismissing appeals on technical grounds and ordered a remand for the appellant to seek condonation of delay, ensuring a fair hearing on the merits.</description>
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      <description>The Appellate Tribunal CESTAT CHENNAI set aside orders dismissing appeals as time-barred, emphasizing the importance of communication of decision/order to trigger the appeal period. The Tribunal highlighted the distinction between dispatch and service, stressing the need for the appellant to be informed of the decision/order. It criticized dismissing appeals on technical grounds and ordered a remand for the appellant to seek condonation of delay, ensuring a fair hearing on the merits.</description>
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