https://www.taxtmi.com/caselaws?id=800067 Service of Customs appellate orders through registered post or speed post with acknowledgement due is required for limitation to commence. A Document Identification Number authenticates an order but does not establish its electronic upload or valid service. Where prescribed service was not proved, limitation for second appeals ran from actual receipt, making the appeals timely. Where the final day for filing first appeals fell on a Sunday, the Limitation Act permitted filing on the next working day, so the first appeals remained maintainable. The demands require determination on merits at the first appellate stage. en-us Tue, 22 Sep 2026 00:00:00 +0530 Thu, 01 Oct 2026 07:40:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800067 Service of Customs appellate orders through registered post or speed post with acknowledgement due is required for limitation to commence. A Document Identification Number authenticates an order but does not establish its electronic upload or valid service. Where prescribed service was not proved, limitation for second appeals ran from actual receipt, making the appeals timely. Where the final day for filing first appeals fell on a Sunday, the Limitation Act permitted filing on the next working day, so the first appeals remained maintainable. The demands require determination on merits at the first appellate stage. Case-Laws Central Excise Tue, 22 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800067