Subsequent service of order copy is considered as date of communication of order

Shree Developers Vs Commissioner CGST & Central Excise (CESTAT Ahmedabad) CESTAT Ahmedabad held that the subsequent service of the order copy to the appellant is the date of communication of the order-in-original to the appellant. Facts- The present appeal is directed against order-in-appeal whereby the Commissioner (Appeals) has rejected the appeal as time-barred on the ground that the order-in-original was received by authorised representative of the appellant on 02.11.2018 and the appeal was required to be filed within two months from 02.11.2018 i.e. by 01.01.2019 but the appeal was fil...