https://www.taxtmi.com/caselaws?id=794877 Service of the Order-in-Original requires proof of proper delivery; mere dispatch by registered post does not establish valid service where acknowledgment or actual receipt is unproven. For limitation under the Finance Act, 1994, read with the prescribed service provisions, the relevant receipt date was 11.03.2024, when the assessee was admittedly provided a copy. The appeal filed thereafter fell outside the initial period but within the permissible condonable period. Rejection as time-barred was therefore unsustainable, and the matter was remanded for a decision on merits. 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 Service of the Order-in-Original requires proof of proper delivery; mere dispatch by registered post does not establish valid service where acknowledgment or actual receipt is unproven. For limitation under the Finance Act, 1994, read with the prescribed service provisions, the relevant receipt date was 11.03.2024, when the assessee was admittedly provided a copy. The appeal filed thereafter fell outside the initial period but within the permissible condonable period. Rejection as time-barred was therefore unsustainable, and the matter was remanded for a decision on merits. Case-Laws Service Tax Mon, 06 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794877