https://www.taxtmi.com/caselaws?id=466066 Where an order in original is sent by post to the recorded address and there is no material showing it was returned undelivered, service is presumed under Section 27 of the General Clauses Act, 1897. On that basis, the appeal was treated as filed beyond the two-month limitation under Section 85(3A) of the Finance Act, 1994, and also beyond the further one-month period that could alone be extended. The statutory appellate authority had no power to condone delay beyond that ceiling, so the limitation objection was upheld and the challenge failed without examination of merits. en-us Fri, 02 May 2025 00:00:00 +0530 Wed, 21 Jan 2026 18:29:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466066 Where an order in original is sent by post to the recorded address and there is no material showing it was returned undelivered, service is presumed under Section 27 of the General Clauses Act, 1897. On that basis, the appeal was treated as filed beyond the two-month limitation under Section 85(3A) of the Finance Act, 1994, and also beyond the further one-month period that could alone be extended. The statutory appellate authority had no power to condone delay beyond that ceiling, so the limitation objection was upheld and the challenge failed without examination of merits. Case-Laws Service Tax Fri, 02 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466066