https://www.taxtmi.com/caselaws?id=791552 Limitation for filing the appeal depended on valid communication of the adjudication order, and service at an incomplete or incorrect address could not establish commencement of the limitation period. The record showed that the appellant had a different registered address in Surat, while the show cause notice and order in original were not dispatched to that correct address; the presumptions under Section 27 of the General Clauses Act and Section 114 of the Evidence Act were rebutted on the facts. The dismissal of the appeal as time barred was therefore unsustainable, and the matter was remitted for decision on merits. en-us Thu, 16 Apr 2026 00:00:00 +0530 Wed, 13 May 2026 08:40:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791552 Limitation for filing the appeal depended on valid communication of the adjudication order, and service at an incomplete or incorrect address could not establish commencement of the limitation period. The record showed that the appellant had a different registered address in Surat, while the show cause notice and order in original were not dispatched to that correct address; the presumptions under Section 27 of the General Clauses Act and Section 114 of the Evidence Act were rebutted on the facts. The dismissal of the appeal as time barred was therefore unsustainable, and the matter was remitted for decision on merits. Case-Laws Service Tax Thu, 16 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791552