https://www.taxtmi.com/caselaws?id=253942 Communication of an excise order to an authorised counsel was treated as valid service under Section 37C of the Central Excise Act, 1944, and the later claim of receipt by the appellants did not extend the appeal period. The record showed dispatch by speed post, prior communication to counsel, and correspondence from the appellants indicating awareness that final orders had been passed. As there was no corrigendum changing the operative order and the evidence of earlier service was not rebutted, the appeals were held time-barred and the limitation objection was accepted in favour of the Revenue. en-us Mon, 16 Jun 2014 00:00:00 +0530 Mon, 08 Dec 2014 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253942 Communication of an excise order to an authorised counsel was treated as valid service under Section 37C of the Central Excise Act, 1944, and the later claim of receipt by the appellants did not extend the appeal period. The record showed dispatch by speed post, prior communication to counsel, and correspondence from the appellants indicating awareness that final orders had been passed. As there was no corrigendum changing the operative order and the evidence of earlier service was not rebutted, the appeals were held time-barred and the limitation objection was accepted in favour of the Revenue. Case-Laws Service Tax Mon, 16 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253942