https://www.taxtmi.com/caselaws?id=471294 Limitation for filing appeals against Orders-in-Original depends on the actual date of communication, not merely the date on which the order was issued. Where delivery before the assessee's asserted receipt date is disputed, the Department must establish service rather than presume communication from issuance. Verification by field formations, after giving the assessee an opportunity to present its position, is required to determine whether the appeals were time-barred. The limitation question was remitted for fresh determination based on the verified communication date. en-us Fri, 27 Mar 2026 00:00:00 +0530 Fri, 28 Aug 2026 20:38:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471294 Limitation for filing appeals against Orders-in-Original depends on the actual date of communication, not merely the date on which the order was issued. Where delivery before the assessee's asserted receipt date is disputed, the Department must establish service rather than presume communication from issuance. Verification by field formations, after giving the assessee an opportunity to present its position, is required to determine whether the appeals were time-barred. The limitation question was remitted for fresh determination based on the verified communication date. Case-Laws Service Tax Fri, 27 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471294