https://www.taxtmi.com/caselaws?id=781043 Valid service of the adjudication order on an authorised signatory triggered limitation for filing service tax appeals under Section 85(3A) of the Finance Act, 1994, read with Section 37C(1)(a) of the Central Excise Act, 1944. The appeal period expired after two months, with only a further one-month condonable extension available. Appeals filed beyond that outer statutory limit could not be entertained by the Commissioner (Appeals), and a later alleged receipt of an unsigned copy did not extend limitation. The document therefore states that appeals filed outside the prescribed period are time-barred and cannot be admitted beyond the limited statutory condonation window. en-us Mon, 14 Jul 2025 00:00:00 +0530 Tue, 11 Nov 2025 08:20:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781043 Valid service of the adjudication order on an authorised signatory triggered limitation for filing service tax appeals under Section 85(3A) of the Finance Act, 1994, read with Section 37C(1)(a) of the Central Excise Act, 1944. The appeal period expired after two months, with only a further one-month condonable extension available. Appeals filed beyond that outer statutory limit could not be entertained by the Commissioner (Appeals), and a later alleged receipt of an unsigned copy did not extend limitation. The document therefore states that appeals filed outside the prescribed period are time-barred and cannot be admitted beyond the limited statutory condonation window. Case-Laws Service Tax Mon, 14 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781043