https://www.taxtmi.com/caselaws?id=776953 Where service of a rectification order is not proved in the manner required by Section 37C of the Finance Act, 1994, limitation for filing an appeal runs from the date the assessee receives that rectification order. In this matter, the department failed to produce reliable proof of earlier service, and the record showed that the assessee had acted promptly after receipt of the rectification order. On that basis, the delay of 335 days was condoned and the appeal was entertained in favour of the assessee. en-us Thu, 14 Aug 2025 00:00:00 +0530 Fri, 22 Aug 2025 08:33:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776953 Where service of a rectification order is not proved in the manner required by Section 37C of the Finance Act, 1994, limitation for filing an appeal runs from the date the assessee receives that rectification order. In this matter, the department failed to produce reliable proof of earlier service, and the record showed that the assessee had acted promptly after receipt of the rectification order. On that basis, the delay of 335 days was condoned and the appeal was entertained in favour of the assessee. Case-Laws Service Tax Thu, 14 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776953