https://www.taxtmi.com/caselaws?id=78868 The Appellate Tribunal CESTAT, New Delhi, ruled that service of an order-in-original by courier did not comply with Section 37C of the Central Excise Act, 1944, which mandates service by registered post with acknowledgment due. Deviation from this procedure rendered the service invalid. The tribunal directed the Commissioner (Appeals) to reconsider the case, highlighting the breach of law in approving courier service. Emphasizing adherence to legal procedures, the tribunal underscored the necessity of following statutory provisions and remanded the matter for further proceedings to ensure justice and compliance with the law. en-us Thu, 11 Mar 2010 00:00:00 +0530 Wed, 22 Dec 2010 19:12:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78868 The Appellate Tribunal CESTAT, New Delhi, ruled that service of an order-in-original by courier did not comply with Section 37C of the Central Excise Act, 1944, which mandates service by registered post with acknowledgment due. Deviation from this procedure rendered the service invalid. The tribunal directed the Commissioner (Appeals) to reconsider the case, highlighting the breach of law in approving courier service. Emphasizing adherence to legal procedures, the tribunal underscored the necessity of following statutory provisions and remanded the matter for further proceedings to ensure justice and compliance with the law. Case-Laws Central Excise Thu, 11 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78868