https://www.taxtmi.com/caselaws?id=786372 Appellants failed to challenge sufficiency of service of the adjudicatory decision delivered at the factory gate and did not produce the Commissioner Appeals copy-of-delivery application despite direction; the record contains an acknowledgement of receipt at the factory address, which the Commissioner Appeals relied on. The Tribunal held that it lacks writ powers to condone delay in extraordinary circumstances akin to a High Court and therefore found no illegality in the Commissioner Appeals' refusal to admit the delayed application; consequence: the Commissioner Appeals' order stands upheld. en-us Tue, 07 Oct 2025 00:00:00 +0530 Thu, 12 Feb 2026 09:03:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786372 Appellants failed to challenge sufficiency of service of the adjudicatory decision delivered at the factory gate and did not produce the Commissioner Appeals copy-of-delivery application despite direction; the record contains an acknowledgement of receipt at the factory address, which the Commissioner Appeals relied on. The Tribunal held that it lacks writ powers to condone delay in extraordinary circumstances akin to a High Court and therefore found no illegality in the Commissioner Appeals' refusal to admit the delayed application; consequence: the Commissioner Appeals' order stands upheld. Case-Laws Service Tax Tue, 07 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786372