CESTAT Condones Delay in Filing Appeal Before Commissioner as Neither Party Conclusively Proves Date of Service

The CESTAT condoned the delay in filing an appeal before the Commissioner, noting that neither party conclusively proved the date of service of the original order. The case centered around a dispute regarding the timely filing of an appeal in a tax matter. The tribunal found that both parties failed to provide sufficient evidence regarding the date the order was served, and as a result, it allowed the delay in filing the appeal. This decision underscores the importance of properly documenting the receipt of orders and ensuring compliance with timeframes for filing appeals in tax matters.