https://www.taxtmi.com/caselaws?id=266528 The Tribunal allowed the appeal, setting aside the dismissal of the appeal as time-barred by the ld. Commissioner (A). The Tribunal found that the order of cancellation of the registration certificate was not properly communicated to the appellant as required by Section 37C of the Central Excise Act, 1944. As a result, the Tribunal held that the appeal was filed within the prescribed time limit, overturning the decision of the ld. Commissioner (A) and remanding the case for further consideration on its merits. en-us Thu, 11 Dec 2014 00:00:00 +0530 Wed, 21 Oct 2015 10:44:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266528 The Tribunal allowed the appeal, setting aside the dismissal of the appeal as time-barred by the ld. Commissioner (A). The Tribunal found that the order of cancellation of the registration certificate was not properly communicated to the appellant as required by Section 37C of the Central Excise Act, 1944. As a result, the Tribunal held that the appeal was filed within the prescribed time limit, overturning the decision of the ld. Commissioner (A) and remanding the case for further consideration on its merits. Case-Laws Central Excise Thu, 11 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266528