https://www.taxtmi.com/caselaws?id=802585 Limitation for an appeal to the Commissioner (Appeals) under Section 85 of the Finance Act, 1994 runs from receipt of the order. Section 37C of the Central Excise Act, 1944 governs service in service tax matters through Section 83 of the Finance Act. Where delivery by registered post is disputed, dispatch and non-return alone do not establish service; proof of delivery supports the date of actual receipt. en-us Fri, 11 Sep 2026 00:00:00 +0530 Thu, 12 Nov 2026 08:39:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802585 Limitation for an appeal to the Commissioner (Appeals) under Section 85 of the Finance Act, 1994 runs from receipt of the order. Section 37C of the Central Excise Act, 1944 governs service in service tax matters through Section 83 of the Finance Act. Where delivery by registered post is disputed, dispatch and non-return alone do not establish service; proof of delivery supports the date of actual receipt. Case-Laws Service Tax Fri, 11 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802585