https://www.taxtmi.com/caselaws?id=125734 Delay in filing the appeal was condoned because service of the adjudication order was not shown to be in accordance with Section 37C of the Central Excise Act, 1944. Delivery to the appellant's son and daughter did not amount to proper service, as they were not authorised agents, and the record did not show service by registered post with acknowledgement due. The appellant's affidavit that she was abroad for medical treatment was accepted as a satisfactory explanation for the delay, and the appeal and stay application were taken on record. en-us Fri, 19 Dec 2008 00:00:00 +0530 Mon, 29 Oct 2012 16:32:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125734 Delay in filing the appeal was condoned because service of the adjudication order was not shown to be in accordance with Section 37C of the Central Excise Act, 1944. Delivery to the appellant's son and daughter did not amount to proper service, as they were not authorised agents, and the record did not show service by registered post with acknowledgement due. The appellant's affidavit that she was abroad for medical treatment was accepted as a satisfactory explanation for the delay, and the appeal and stay application were taken on record. Case-Laws Central Excise Fri, 19 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125734