https://www.taxtmi.com/caselaws?id=413434 Limitation for an appeal under the Central Excise Act runs from valid communication of the adjudication order, and service must comply with the prescribed mode under Section 37C. Mere dispatch does not start limitation unless actual delivery is shown in the statutory manner, and the burden is on the Department to prove proper service. On the stated facts, the order was made available to the appellant on 03.07.2019, so the appeal filed on 29.08.2019 was within time. The dismissal of the appeal as time-barred was set aside, and the matter was remanded to the Commissioner (Appeals) for a decision on merits. en-us Mon, 20 Sep 2021 00:00:00 +0530 Tue, 12 Oct 2021 09:28:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413434 Limitation for an appeal under the Central Excise Act runs from valid communication of the adjudication order, and service must comply with the prescribed mode under Section 37C. Mere dispatch does not start limitation unless actual delivery is shown in the statutory manner, and the burden is on the Department to prove proper service. On the stated facts, the order was made available to the appellant on 03.07.2019, so the appeal filed on 29.08.2019 was within time. The dismissal of the appeal as time-barred was set aside, and the matter was remanded to the Commissioner (Appeals) for a decision on merits. Case-Laws Service Tax Mon, 20 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413434