https://www.taxtmi.com/caselaws?id=246025 Under Section 37C of the Central Excise Act, deemed service depends on actual tender, delivery, or service in the prescribed manner, not merely dispatch by registered post. The appellate authority had not ascertained when the original order was in fact served and therefore could not properly decide whether the appeal was time-barred; on that basis, the limitation rejection was unsustainable and the matter required fresh consideration of service and limitation. en-us Mon, 07 Apr 2014 00:00:00 +0530 Sat, 29 Nov 2014 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246025 Under Section 37C of the Central Excise Act, deemed service depends on actual tender, delivery, or service in the prescribed manner, not merely dispatch by registered post. The appellate authority had not ascertained when the original order was in fact served and therefore could not properly decide whether the appeal was time-barred; on that basis, the limitation rejection was unsustainable and the matter required fresh consideration of service and limitation. Case-Laws Central Excise Mon, 07 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246025