https://www.taxtmi.com/caselaws?id=778261 CESTAT held the departmental presumption of service unsustainable for want of proof of delivery under Section 37C(1)(a); absent proof, the Order-in-Original could not be deemed served and the appeal was not time-barred. The Tribunal accepted the appellant's alleged service date of 01.02.2023, condoned the delay before the First Appellate Authority, and remanded the matter to the Commissioner (Appeals) for adjudication on merits without reopening the limitation issue. en-us Thu, 04 Sep 2025 00:00:00 +0530 Sat, 13 Sep 2025 08:47:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778261 CESTAT held the departmental presumption of service unsustainable for want of proof of delivery under Section 37C(1)(a); absent proof, the Order-in-Original could not be deemed served and the appeal was not time-barred. The Tribunal accepted the appellant's alleged service date of 01.02.2023, condoned the delay before the First Appellate Authority, and remanded the matter to the Commissioner (Appeals) for adjudication on merits without reopening the limitation issue. Case-Laws Service Tax Thu, 04 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778261