https://www.taxtmi.com/caselaws?id=458093 Limitation and condonation of delay depended on proof of sufficient cause for the late filing of the appeal. Service of the show cause notice, demand notice, and adjudication order at the declared address, together with the postal acknowledgment and the appellant's earlier responses to communications at that address, supported valid service. The claim of non-receipt was uncorroborated, and the appellant showed no due diligence or bona fides to explain the extraordinary delay. On those facts, the delay was not condoned and the appeal was dismissed. en-us Mon, 03 Jul 2023 00:00:00 +0530 Tue, 08 Oct 2024 07:30:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458093 Limitation and condonation of delay depended on proof of sufficient cause for the late filing of the appeal. Service of the show cause notice, demand notice, and adjudication order at the declared address, together with the postal acknowledgment and the appellant's earlier responses to communications at that address, supported valid service. The claim of non-receipt was uncorroborated, and the appellant showed no due diligence or bona fides to explain the extraordinary delay. On those facts, the delay was not condoned and the appeal was dismissed. Case-Laws FEMA Mon, 03 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458093