https://www.taxtmi.com/caselaws?id=782973 CESTAT (AT), New Delhi upheld the Commissioner (Appeals)' dismissal of the assessee's appeal as time-barred. It held that under Section 85(3A) of the Finance Act, 1994, limitation for appeal runs from the date of receipt of the adjudication order, read with the service provisions in Section 37C(1) of the Central Excise Act, 1944. The assessee failed to establish the actual date of receipt of the Order-in-Original or any irregularity in service, and had not raised these pleas before the Commissioner (Appeals). The Tribunal found lack of due diligence and ruled that the assessee could not benefit from its own omissions, affirming the time-barred dismissal. en-us Wed, 12 Nov 2025 00:00:00 +0530 Mon, 08 Dec 2025 08:31:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782973 CESTAT (AT), New Delhi upheld the Commissioner (Appeals)' dismissal of the assessee's appeal as time-barred. It held that under Section 85(3A) of the Finance Act, 1994, limitation for appeal runs from the date of receipt of the adjudication order, read with the service provisions in Section 37C(1) of the Central Excise Act, 1944. The assessee failed to establish the actual date of receipt of the Order-in-Original or any irregularity in service, and had not raised these pleas before the Commissioner (Appeals). The Tribunal found lack of due diligence and ruled that the assessee could not benefit from its own omissions, affirming the time-barred dismissal. Case-Laws Service Tax Wed, 12 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782973