https://www.taxtmi.com/caselaws?id=771349 The SC/Tribunal addressed service and limitation issues in a central excise case. The appeal was found timely filed within 60 days of actual order receipt, despite the Department's claim of dispatch. The court emphasized the need for postal tracking evidence and explicit order dates. Considering COVID-19 pandemic orders condoning delays, the matter was remanded for merits adjudication, rejecting the Commissioner's limitation-based dismissal. en-us Thu, 22 May 2025 00:00:00 +0530 Sat, 24 May 2025 09:00:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771349 The SC/Tribunal addressed service and limitation issues in a central excise case. The appeal was found timely filed within 60 days of actual order receipt, despite the Department's claim of dispatch. The court emphasized the need for postal tracking evidence and explicit order dates. Considering COVID-19 pandemic orders condoning delays, the matter was remanded for merits adjudication, rejecting the Commissioner's limitation-based dismissal. Case-Laws Service Tax Thu, 22 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771349