https://www.taxtmi.com/caselaws?id=266551 The appeal was dismissed as time-barred due to the non-receipt of the Adjudication Order and service of the order under Section 37C of the Central Excise Act 1944. The appellant's argument that they did not receive the order due to the closure of their company was countered by the Revenue's contention that the order was properly served by affixing a copy at the factory gate. The tribunal upheld the Revenue's submissions, citing compliance with Section 37C(1)(a) of the Act and referring to a Supreme Court judgment that the Commissioner (Appeals) cannot condone delays beyond the prescribed limitation period. The appeal was rejected, and the stay application was disposed of accordingly. en-us Fri, 09 Jan 2015 00:00:00 +0530 Wed, 21 Oct 2015 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266551 The appeal was dismissed as time-barred due to the non-receipt of the Adjudication Order and service of the order under Section 37C of the Central Excise Act 1944. The appellant's argument that they did not receive the order due to the closure of their company was countered by the Revenue's contention that the order was properly served by affixing a copy at the factory gate. The tribunal upheld the Revenue's submissions, citing compliance with Section 37C(1)(a) of the Act and referring to a Supreme Court judgment that the Commissioner (Appeals) cannot condone delays beyond the prescribed limitation period. The appeal was rejected, and the stay application was disposed of accordingly. Case-Laws Central Excise Fri, 09 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266551