https://www.taxtmi.com/caselaws?id=218548 The Appellate Tribunal CESTAT NEW DELHI set aside the dismissal of an appeal on grounds of limitation due to presumed service through speed post. The Tribunal found that there was no evidence of the correct address for delivery, concluding that the order should be remanded for a hearing on the merits. The appellant successfully argued that speed post was not a recognized mode of service under Section 37C of the Central Excise Act, 1944, emphasizing the need for proper evidence of delivery. en-us Fri, 26 Oct 2012 00:00:00 +0530 Sat, 17 Nov 2012 15:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218548 The Appellate Tribunal CESTAT NEW DELHI set aside the dismissal of an appeal on grounds of limitation due to presumed service through speed post. The Tribunal found that there was no evidence of the correct address for delivery, concluding that the order should be remanded for a hearing on the merits. The appellant successfully argued that speed post was not a recognized mode of service under Section 37C of the Central Excise Act, 1944, emphasizing the need for proper evidence of delivery. Case-Laws Central Excise Fri, 26 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218548