https://www.taxtmi.com/caselaws?id=420849 Where an adjudication order is dispatched to an incorrect address, valid service cannot be presumed unless tender, delivery, or substituted service is shown in accordance with the governing provision. For limitation purposes, the appeal period runs from actual service, not from the date of mere postal dispatch. On the facts, the order was treated as received only later, so the appeal before the Commissioner (Appeals) was within time. The dismissal as time-barred was therefore unsustainable, and the matter was remitted for decision on merits after hearing the appellant. en-us Wed, 06 Apr 2022 00:00:00 +0530 Tue, 12 Apr 2022 09:16:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420849 Where an adjudication order is dispatched to an incorrect address, valid service cannot be presumed unless tender, delivery, or substituted service is shown in accordance with the governing provision. For limitation purposes, the appeal period runs from actual service, not from the date of mere postal dispatch. On the facts, the order was treated as received only later, so the appeal before the Commissioner (Appeals) was within time. The dismissal as time-barred was therefore unsustainable, and the matter was remitted for decision on merits after hearing the appellant. Case-Laws Central Excise Wed, 06 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420849