https://www.taxtmi.com/forum/issue?id=120246 Section 84(2) fixes the review directions' time bar from the date of communication of the adjudication order; if the adjudication order dated 29.11.2023 is treated as the communication date, the review directions issued on 27.03.2024 are time barred. The department's subsequent appeal of 28.03.2024 falls within the separate extended period available for departmental appeals. Proof of actual receipt by the Review Branch and internal dispatch records are critical to contest timeliness; notice board posting or office co location does not establish communication. en-us Mon, 14 Jul 2025 02:14:08 +0530 Mon, 14 Jul 2025 23:02:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120246 Section 84(2) fixes the review directions' time bar from the date of communication of the adjudication order; if the adjudication order dated 29.11.2023 is treated as the communication date, the review directions issued on 27.03.2024 are time barred. The department's subsequent appeal of 28.03.2024 falls within the separate extended period available for departmental appeals. Proof of actual receipt by the Review Branch and internal dispatch records are critical to contest timeliness; notice board posting or office co location does not establish communication. Discussion-Forum Service Tax Mon, 14 Jul 2025 02:14:08 +0530 https://www.taxtmi.com/forum/issue?id=120246