https://www.taxtmi.com/caselaws?id=764416 Section 85(3A) of the Finance Act, 1994 allows an appeal within two months of receipt of the adjudication order and permits condonation only up to a further one month. Because the order-in-original was shown as delivered by post at the appellant's address, service was presumed under Section 27 of the General Clauses Act and Section 114 of the Evidence Act. The appellant's affidavit did not rebut that presumption with cogent evidence, and surrounding conduct indicated awareness of the proceedings and lack of due diligence. The appeal before the Commissioner (Appeals) was therefore time-barred, delay beyond the statutory limit could not be condoned, and the dismissal was upheld. en-us Mon, 06 Jan 2025 00:00:00 +0530 Fri, 10 Jan 2025 08:57:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764416 Section 85(3A) of the Finance Act, 1994 allows an appeal within two months of receipt of the adjudication order and permits condonation only up to a further one month. Because the order-in-original was shown as delivered by post at the appellant's address, service was presumed under Section 27 of the General Clauses Act and Section 114 of the Evidence Act. The appellant's affidavit did not rebut that presumption with cogent evidence, and surrounding conduct indicated awareness of the proceedings and lack of due diligence. The appeal before the Commissioner (Appeals) was therefore time-barred, delay beyond the statutory limit could not be condoned, and the dismissal was upheld. Case-Laws Service Tax Mon, 06 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764416