https://www.taxtmi.com/caselaws?id=656 The tribunal held that dispatching an adjudication order by speed post under Section 153(a) of the Customs Act, 1962, does not constitute valid service without proof of actual delivery. Additionally, simultaneous affixing of the order on the notice board does not satisfy Section 153(b) requirements, as the statute requires affixing only after other service methods fail. The decision emphasizes that actual delivery or proof thereof is necessary to preserve the assessee's right to appeal. The appeals will proceed before the Division Bench for a decision on merits, following this judgment. en-us Mon, 10 Jul 2006 00:00:00 +0530 Mon, 23 Oct 2023 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=656 The tribunal held that dispatching an adjudication order by speed post under Section 153(a) of the Customs Act, 1962, does not constitute valid service without proof of actual delivery. Additionally, simultaneous affixing of the order on the notice board does not satisfy Section 153(b) requirements, as the statute requires affixing only after other service methods fail. The decision emphasizes that actual delivery or proof thereof is necessary to preserve the assessee's right to appeal. The appeals will proceed before the Division Bench for a decision on merits, following this judgment. Case-Laws Central Excise Mon, 10 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=656