https://www.taxtmi.com/caselaws?id=798266 Limitation for an appeal against an adjudication order runs from actual receipt where the show-cause notice and Order-in-Original were sent to an incorrect address. Receipt on 1 October 2023 made the appeal filed on 29 November 2023 timely within the statutory 60-day period. The mandatory pre-deposit requirement is satisfied where a 10% deposit made for a Tribunal appeal exceeds and covers the 7.5% deposit required for an appeal before the Commissioner (Appeals). The appeal should therefore proceed on merits without revisiting limitation or pre-deposit. en-us Thu, 20 Aug 2026 00:00:00 +0530 Fri, 04 Sep 2026 08:24:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798266 Limitation for an appeal against an adjudication order runs from actual receipt where the show-cause notice and Order-in-Original were sent to an incorrect address. Receipt on 1 October 2023 made the appeal filed on 29 November 2023 timely within the statutory 60-day period. The mandatory pre-deposit requirement is satisfied where a 10% deposit made for a Tribunal appeal exceeds and covers the 7.5% deposit required for an appeal before the Commissioner (Appeals). The appeal should therefore proceed on merits without revisiting limitation or pre-deposit. Case-Laws Service Tax Thu, 20 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798266