https://www.taxtmi.com/caselaws?id=125539 Valid service of the order-in-original under Section 37C of the Central Excise Act, 1944 was necessary before limitation could run. As there was no proof of despatch by registered post with acknowledgement due in the prescribed manner, the appeal before the Commissioner (Appeals) could not be treated as time-barred. The appeal was directed to be treated as filed within time, and the matter was remanded for decision on merits. en-us Mon, 17 Aug 2009 00:00:00 +0530 Fri, 26 Oct 2012 11:33:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125539 Valid service of the order-in-original under Section 37C of the Central Excise Act, 1944 was necessary before limitation could run. As there was no proof of despatch by registered post with acknowledgement due in the prescribed manner, the appeal before the Commissioner (Appeals) could not be treated as time-barred. The appeal was directed to be treated as filed within time, and the matter was remanded for decision on merits. Case-Laws Central Excise Mon, 17 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125539