https://www.taxtmi.com/caselaws?id=249400 The Tribunal remanded the appeal to the Commissioner (Appeals) due to the lower authority's rejection based solely on delay without considering merit. Regarding the validity of delivery of the order via speed post under Section 37C of the Central Excise Act 1944, the Tribunal held that speed post did not meet the legal standards, emphasizing the necessity of delivery by registered post with acknowledgment due. The Tribunal set aside the Commissioner's decision and directed a fresh consideration of the appeal and stay application in compliance with the law. en-us Thu, 02 Jan 2014 00:00:00 +0530 Sat, 12 Jul 2014 19:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249400 The Tribunal remanded the appeal to the Commissioner (Appeals) due to the lower authority's rejection based solely on delay without considering merit. Regarding the validity of delivery of the order via speed post under Section 37C of the Central Excise Act 1944, the Tribunal held that speed post did not meet the legal standards, emphasizing the necessity of delivery by registered post with acknowledgment due. The Tribunal set aside the Commissioner's decision and directed a fresh consideration of the appeal and stay application in compliance with the law. Case-Laws Central Excise Thu, 02 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249400