https://www.taxtmi.com/caselaws?id=471490 Service of an excise order by speed post requires proof of delivery to establish communication and trigger the statutory appeal period. The Revenue bears the initial burden of proving compliant service; dispatch records and the postal article's non-return do not, by themselves, prove delivery. Where delivery cannot be established, the assessee's stated date of actual receipt is accepted for computing limitation. The appeal is consequently treated as filed within time and requires decision on merits without reopening the limitation issue. en-us Mon, 05 Jan 2026 00:00:00 +0530 Sat, 05 Sep 2026 21:31:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471490 Service of an excise order by speed post requires proof of delivery to establish communication and trigger the statutory appeal period. The Revenue bears the initial burden of proving compliant service; dispatch records and the postal article's non-return do not, by themselves, prove delivery. Where delivery cannot be established, the assessee's stated date of actual receipt is accepted for computing limitation. The appeal is consequently treated as filed within time and requires decision on merits without reopening the limitation issue. Case-Laws Service Tax Mon, 05 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471490