https://www.taxtmi.com/caselaws?id=414813 Limitation for filing the appeal had to be computed from the effective service of the certified copy where earlier valid service of the order-in-original was not established. The record showed a photocopy was first handed over, a certified copy was then applied for and later issued and served; the period spent in obtaining that certified copy could not be counted against the appellant. On that basis, the Commissioner (Appeals) erred in treating the appeal as time-barred, and the appeal was within limitation. en-us Thu, 30 Sep 2021 00:00:00 +0530 Thu, 18 Nov 2021 06:51:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414813 Limitation for filing the appeal had to be computed from the effective service of the certified copy where earlier valid service of the order-in-original was not established. The record showed a photocopy was first handed over, a certified copy was then applied for and later issued and served; the period spent in obtaining that certified copy could not be counted against the appellant. On that basis, the Commissioner (Appeals) erred in treating the appeal as time-barred, and the appeal was within limitation. Case-Laws Central Excise Thu, 30 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414813