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of <h1>Section 37C: Procedures for Serving Notices Under Central Excise Act, 1944 Explained</h1> Section 37C of the Central Excise Act, 1944 outlines the procedures for serving decisions, orders, summons, or notices. These can be served by directly delivering or sending them via registered or speed post with proof of delivery, or through an approved courier, to the intended person or their authorized agent. If this is not possible, the documents can be affixed at a conspicuous location at the person's business or residence. If still undelivered, they can be posted on the notice board of the issuing authority. Service is considered complete on the date of delivery or affixing.
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