https://www.taxtmi.com/caselaws?id=126151 The Tribunal allowed the application for condonation of delay in filing the appeal due to the lack of clear evidence of service of the order served under Section 37C of the Central Excise Act, 1944. The Revenue failed to establish proper service following the required procedure, leading to the Tribunal granting the applicant's request based on their timely filing of the appeal, efforts for early hearing, closure of the factory, and lack of clarity on the service of the order. The Tribunal emphasized the importance of adhering to procedural requirements for serving orders under Section 37C to ensure effective communication with the appellants and prevent delays in the appeal process. en-us Thu, 09 Apr 2009 00:00:00 +0530 Fri, 02 Nov 2012 16:53:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126151 The Tribunal allowed the application for condonation of delay in filing the appeal due to the lack of clear evidence of service of the order served under Section 37C of the Central Excise Act, 1944. The Revenue failed to establish proper service following the required procedure, leading to the Tribunal granting the applicant's request based on their timely filing of the appeal, efforts for early hearing, closure of the factory, and lack of clarity on the service of the order. The Tribunal emphasized the importance of adhering to procedural requirements for serving orders under Section 37C to ensure effective communication with the appellants and prevent delays in the appeal process. Case-Laws Central Excise Thu, 09 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126151