Date of service and not dispatch is to be considered for period of limitation

Shree Cement Limited Vs Commissioner Central Excise & CGST (CESTAT Delhi) CESTAT Delhi held that period of limitation should be calculated from the date when the order was served and not from the date when order was dispatched. Facts- Order passed by the Assistant Commissioner mentioned date as .01.2019. However, parties state that the order was passed on 18th January 2019. Notably, an appeal was filed by the appellant before the Commissioner (Appeals) on May 27, 2019. In Form EA-1 against Serial No. 4, the appellant specifically stated that the date of communication of the order appealed ...