https://www.taxtmi.com/caselaws?id=251535 An appeal under Section 25 of the Sick Industrial Companies (Special Provisions) Act, 1985 had to be filed within 45 days from communication of the order to the aggrieved person, and Regulation 15 required service of a certified copy in the prescribed manner. Because the respondent was not a party before BIFR, a photocopy of the proceedings was not a statutory communication and the limitation period ran from receipt of the certified copy. The Court also noted that sanctioning waiver of interest and penalty without notice to the revenue raised natural justice concerns, and sustained the AAIFR's view on limitation. en-us Mon, 01 Sep 2014 00:00:00 +0530 Wed, 14 Jan 2015 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251535 An appeal under Section 25 of the Sick Industrial Companies (Special Provisions) Act, 1985 had to be filed within 45 days from communication of the order to the aggrieved person, and Regulation 15 required service of a certified copy in the prescribed manner. Because the respondent was not a party before BIFR, a photocopy of the proceedings was not a statutory communication and the limitation period ran from receipt of the certified copy. The Court also noted that sanctioning waiver of interest and penalty without notice to the revenue raised natural justice concerns, and sustained the AAIFR's view on limitation. Case-Laws Central Excise Mon, 01 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251535