https://www.taxtmi.com/caselaws?id=464797 CESTAT, Delhi (AT) set aside the Commissioner (Appeals) order dismissing the appeal as time-barred under s.85(3) of the Finance Act, holding that service by pasting on the factory gate on 02.03.2017 was not a valid substitute for tendering or sending the decision under s.35C absent a recorded finding that other modes were impossible. The tribunal accepted that the order was received on 08/09.11.2017 and that the appeal filed on 08.01.2018 was within 60 days. The matter is remitted for expeditious adjudication on merits, preferably within six months. en-us Mon, 07 Oct 2024 00:00:00 +0530 Fri, 14 Nov 2025 13:12:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464797 CESTAT, Delhi (AT) set aside the Commissioner (Appeals) order dismissing the appeal as time-barred under s.85(3) of the Finance Act, holding that service by pasting on the factory gate on 02.03.2017 was not a valid substitute for tendering or sending the decision under s.35C absent a recorded finding that other modes were impossible. The tribunal accepted that the order was received on 08/09.11.2017 and that the appeal filed on 08.01.2018 was within 60 days. The matter is remitted for expeditious adjudication on merits, preferably within six months. Case-Laws Service Tax Mon, 07 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464797