Central Excise notices may be served by registered post, speed post with proof of delivery, or approved courier. Amendment to section 37C adds speed post with proof of delivery and courier approved by the Central Board of Excise and Customs as alternatives to registered post with acknowledgement due in sub section (1)(a), and extends sub section (2) references to delivery by post to include the approved courier referred to in sub section (1).
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Provisions expressly mentioned in the judgment/order text.
Central Excise notices may be served by registered post, speed post with proof of delivery, or approved courier.
Amendment to section 37C adds speed post with proof of delivery and courier approved by the Central Board of Excise and Customs as alternatives to registered post with acknowledgement due in sub section (1)(a), and extends sub section (2) references to delivery by post to include the approved courier referred to in sub section (1).
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