https://www.taxtmi.com/caselaws?id=419553 For limitation in service tax appellate proceedings, the relevant date is the communication of the adjudication order, and an appeal filed within that period is timely. Where the show cause notice and Order-in-Original are not shown to have been properly served at the appellant's registered address, and no reliable proof of service is produced, the assessee cannot be treated as having been heard effectively. An ex parte adjudication in such circumstances breaches audi alteram partem, so the limitation-based dismissal is unsustainable and the matter must be reconsidered on merits after granting a hearing. en-us Fri, 04 Feb 2022 00:00:00 +0530 Tue, 15 Mar 2022 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419553 For limitation in service tax appellate proceedings, the relevant date is the communication of the adjudication order, and an appeal filed within that period is timely. Where the show cause notice and Order-in-Original are not shown to have been properly served at the appellant's registered address, and no reliable proof of service is produced, the assessee cannot be treated as having been heard effectively. An ex parte adjudication in such circumstances breaches audi alteram partem, so the limitation-based dismissal is unsustainable and the matter must be reconsidered on merits after granting a hearing. Case-Laws Service Tax Fri, 04 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419553