https://www.taxtmi.com/caselaws?id=202552 The Court upheld the dismissal of the central excise appeal under Section 35(G) of the Central Excise Act, 1944 by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). The appellant, a tobacco company, failed to properly serve the notice in appeal under Section 37C(1)(c) of the Act, as required. The Tribunal found the appellant's method of affixing the notice at the factory gate and the Managing Director's old residence inadequate, leading to the appeal's dismissal for non-prosecution. The Court affirmed the Tribunal's decision, emphasizing the necessity of following the prescribed service procedures. en-us Mon, 16 Aug 2010 00:00:00 +0530 Mon, 31 Jan 2011 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202552 The Court upheld the dismissal of the central excise appeal under Section 35(G) of the Central Excise Act, 1944 by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). The appellant, a tobacco company, failed to properly serve the notice in appeal under Section 37C(1)(c) of the Act, as required. The Tribunal found the appellant's method of affixing the notice at the factory gate and the Managing Director's old residence inadequate, leading to the appeal's dismissal for non-prosecution. The Court affirmed the Tribunal's decision, emphasizing the necessity of following the prescribed service procedures. Case-Laws Central Excise Mon, 16 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202552