https://www.taxtmi.com/caselaws?id=257398 Section 37C of the Central Excise Act requires adjudication orders to be served by registered acknowledgment due post; dispatch by speed post alone does not satisfy the statutory mode of service. In the absence of conclusive proof that the assessee actually received the order, the explanation that knowledge arose only on recovery proceedings was accepted as bona fide. On that basis, the delay in filing the appeal was condoned and the application was allowed in favour of the assessee. en-us Mon, 14 Jul 2014 00:00:00 +0530 Wed, 11 Mar 2015 07:07:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257398 Section 37C of the Central Excise Act requires adjudication orders to be served by registered acknowledgment due post; dispatch by speed post alone does not satisfy the statutory mode of service. In the absence of conclusive proof that the assessee actually received the order, the explanation that knowledge arose only on recovery proceedings was accepted as bona fide. On that basis, the delay in filing the appeal was condoned and the application was allowed in favour of the assessee. Case-Laws Central Excise Mon, 14 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257398