https://www.taxtmi.com/caselaws?id=52961 The tribunal concluded that the appeals filed by M/s. Reliance Telecom Ltd. were not time-barred as they were filed within three months of receiving the orders, which the Revenue failed to prove were properly communicated. The tribunal emphasized the distinction between dispatch and communication, holding that the appellants successfully rebutted the presumption of service. As a result, the tribunal set aside the initial order and remanded the appeals for further consideration by the Commissioner (Appeals) to ensure adherence to legal procedures and provide a fair hearing to the appellants. en-us Tue, 08 Jun 2004 00:00:00 +0530 Fri, 08 Oct 2010 17:20:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52961 The tribunal concluded that the appeals filed by M/s. Reliance Telecom Ltd. were not time-barred as they were filed within three months of receiving the orders, which the Revenue failed to prove were properly communicated. The tribunal emphasized the distinction between dispatch and communication, holding that the appellants successfully rebutted the presumption of service. As a result, the tribunal set aside the initial order and remanded the appeals for further consideration by the Commissioner (Appeals) to ensure adherence to legal procedures and provide a fair hearing to the appellants. Case-Laws Customs Tue, 08 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52961