https://www.taxtmi.com/caselaws?id=787898 Whether an appeal was time barred under Section 85(3A) turned on proof of receipt; the applicable rule requires filing within two months of receipt, with an extra month only on showing sufficient cause. The tribunal treated proof of postal despatch as insufficient absent delivery confirmation; actual receipt at the address in departmental records may be established by affidavit. Here the departmental record showed despatch and no return, and the recipient's affidavit established that the order was received at the recorded address and handed to representatives later due to occupant delay. Applying these principles, the appeal was held time barred and rejected for delay. en-us Thu, 12 Mar 2026 00:00:00 +0530 Sat, 14 Mar 2026 08:36:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787898 Whether an appeal was time barred under Section 85(3A) turned on proof of receipt; the applicable rule requires filing within two months of receipt, with an extra month only on showing sufficient cause. The tribunal treated proof of postal despatch as insufficient absent delivery confirmation; actual receipt at the address in departmental records may be established by affidavit. Here the departmental record showed despatch and no return, and the recipient's affidavit established that the order was received at the recorded address and handed to representatives later due to occupant delay. Applying these principles, the appeal was held time barred and rejected for delay. Case-Laws Service Tax Thu, 12 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787898