https://www.taxtmi.com/caselaws?id=221935 The High Court dismissed the Central Excise Appeal, affirming CESTAT's decision that the appeal was time-barred due to failure to comply with the service method under Section 37-C of the Act. The appellant's argument that pasting the order at the factory gate did not constitute valid service was rejected. The court upheld that both registered post and speed post are valid methods of service under Section 37-C. The delay in filing the appeal, beyond the limitation period, was deemed unjustified. The court found no substantial question of law and upheld CESTAT's ruling. en-us Fri, 05 Apr 2013 00:00:00 +0530 Wed, 23 Apr 2014 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221935 The High Court dismissed the Central Excise Appeal, affirming CESTAT's decision that the appeal was time-barred due to failure to comply with the service method under Section 37-C of the Act. The appellant's argument that pasting the order at the factory gate did not constitute valid service was rejected. The court upheld that both registered post and speed post are valid methods of service under Section 37-C. The delay in filing the appeal, beyond the limitation period, was deemed unjustified. The court found no substantial question of law and upheld CESTAT's ruling. Case-Laws Central Excise Fri, 05 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221935