https://www.taxtmi.com/caselaws?id=793570 Valid service of the order-in-original was the issue for limitation. The record did not show service in the statutory manner: the appellant had identified a different authorised representative before the original authority, and mere dispatch followed by return undelivered did not establish deemed service. As valid service was not proved, the appeal period could not be computed from the earlier date relied on by the department. On the appellant's case, the delay was only two days and within the condonable range, so the delay was treated as condoned in the interests of natural justice. The appeal was held maintainable and the matter remanded to the Commissioner (Appeals) for de novo decision on merits after hearing. en-us Fri, 05 Jun 2026 00:00:00 +0530 Fri, 19 Jun 2026 08:24:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793570 Valid service of the order-in-original was the issue for limitation. The record did not show service in the statutory manner: the appellant had identified a different authorised representative before the original authority, and mere dispatch followed by return undelivered did not establish deemed service. As valid service was not proved, the appeal period could not be computed from the earlier date relied on by the department. On the appellant's case, the delay was only two days and within the condonable range, so the delay was treated as condoned in the interests of natural justice. The appeal was held maintainable and the matter remanded to the Commissioner (Appeals) for de novo decision on merits after hearing. Case-Laws Service Tax Fri, 05 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793570