https://www.taxtmi.com/caselaws?id=442678 Service of an adjudication order starts limitation only when delivery is made to the person intended or to an authorised agent expressly empowered to receive it. An authorisation limited to pre-adjudication acts does not by itself authorise receipt of the final order, and a representative who handled the matter before the authority is not automatically treated as the recipient for service purposes. On that basis, the date of actual receipt by the assessee was treated as the date of communication, so the appeal was within limitation; the order was set aside and the matter remanded for fresh adjudication on merits. en-us Tue, 05 Sep 2023 00:00:00 +0530 Fri, 08 Sep 2023 09:01:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442678 Service of an adjudication order starts limitation only when delivery is made to the person intended or to an authorised agent expressly empowered to receive it. An authorisation limited to pre-adjudication acts does not by itself authorise receipt of the final order, and a representative who handled the matter before the authority is not automatically treated as the recipient for service purposes. On that basis, the date of actual receipt by the assessee was treated as the date of communication, so the appeal was within limitation; the order was set aside and the matter remanded for fresh adjudication on merits. Case-Laws Service Tax Tue, 05 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442678