https://www.taxtmi.com/highlights?id=100312 Service of an adjudication order on an authorised representative was treated as valid communication under the governing service provision, and the appeal period was counted from that date. Because the appeal to the Commissioner (Appeals) was filed after the statutory limit and beyond the condonable extension, the majority held it to be time-barred and not maintainable. The contrary view that the appeal should be examined on merits was rejected, and the dismissal for limitation was upheld. en-us Mon, 01 Jun 2026 08:25:53 +0530 Mon, 01 Jun 2026 08:25:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=100312 Service of an adjudication order on an authorised representative was treated as valid communication under the governing service provision, and the appeal period was counted from that date. Because the appeal to the Commissioner (Appeals) was filed after the statutory limit and beyond the condonable extension, the majority held it to be time-barred and not maintainable. The contrary view that the appeal should be examined on merits was rejected, and the dismissal for limitation was upheld. Highlights Service Tax Mon, 01 Jun 2026 08:25:53 +0530 https://www.taxtmi.com/highlights?id=100312