https://www.taxtmi.com/caselaws?id=211367 Service of an adjudication order at the correct address of the Managing Partner, received by a family member, was treated as sufficient compliance with Section 37C of the Central Excise Act, 1944. The court held that service need not fail merely because it was not handed directly to the assessee, where the statutory mode of service was otherwise satisfied. The long delay in filing the appeal was also not condoned because the order had been served years earlier and no plausible explanation for the delay was shown. The dismissal of the appeal as time-barred was therefore upheld. en-us Mon, 15 Feb 2010 00:00:00 +0530 Thu, 05 Apr 2012 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211367 Service of an adjudication order at the correct address of the Managing Partner, received by a family member, was treated as sufficient compliance with Section 37C of the Central Excise Act, 1944. The court held that service need not fail merely because it was not handed directly to the assessee, where the statutory mode of service was otherwise satisfied. The long delay in filing the appeal was also not condoned because the order had been served years earlier and no plausible explanation for the delay was shown. The dismissal of the appeal as time-barred was therefore upheld. Case-Laws Central Excise Mon, 15 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211367