https://www.taxtmi.com/caselaws?id=411583 The appeal was successful as the Member (Judicial) found that the appellant had not been served with the Show Cause Notice or the Order-in-Original until after recovery proceedings had commenced. The Member determined that the appeal, filed within two months of receiving the Order-in-Original, was not time-barred. Emphasizing the distinction between dispatching and actual service of orders, the Member set aside the Commissioner (Appeals)' decision and directed a remand for the appeal to be considered on its merits. en-us Wed, 18 Aug 2021 00:00:00 +0530 Sat, 28 Aug 2021 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411583 The appeal was successful as the Member (Judicial) found that the appellant had not been served with the Show Cause Notice or the Order-in-Original until after recovery proceedings had commenced. The Member determined that the appeal, filed within two months of receiving the Order-in-Original, was not time-barred. Emphasizing the distinction between dispatching and actual service of orders, the Member set aside the Commissioner (Appeals)' decision and directed a remand for the appeal to be considered on its merits. Case-Laws Service Tax Wed, 18 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411583