https://www.taxtmi.com/caselaws?id=794877 Limitation for an appeal under Section 85 of the Finance Act, 1994 depends on valid service of the Order-in-Original in the manner required by Section 83 of that Act read with Section 37C of the Central Excise Act, 1944. The notes state that inconsistent records regarding dispatch and return of registered post, without acknowledgment or proof of actual delivery, do not establish proper service. The admitted date of receipt is therefore treated as the relevant date for computing limitation. Filing beyond the initial two-month period may remain permissible where it falls within the further one-month condonable period, subject to the statutory conditions. en-us Mon, 06 Jul 2026 00:00:00 +0530 Tue, 14 Jul 2026 08:26:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794877 Limitation for an appeal under Section 85 of the Finance Act, 1994 depends on valid service of the Order-in-Original in the manner required by Section 83 of that Act read with Section 37C of the Central Excise Act, 1944. The notes state that inconsistent records regarding dispatch and return of registered post, without acknowledgment or proof of actual delivery, do not establish proper service. The admitted date of receipt is therefore treated as the relevant date for computing limitation. Filing beyond the initial two-month period may remain permissible where it falls within the further one-month condonable period, subject to the statutory conditions. Case-Laws Service Tax Mon, 06 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794877