https://www.taxtmi.com/caselaws?id=325342 The Tribunal ruled in favor of the appellants in the case involving appeals against time-barred Orders-in-Appeal. The judgment emphasized that during the relevant period, sending orders by speed post did not meet the requirement of Registered Post with Acknowledgement Due under Section 37C(1)(a) of the Central Excise Act, 1944. The lack of proof of delivery further weakened the Revenue's position. The dismissal of the Special Leave Petition by the Supreme Court affirmed the vitality of the Orissa High Court judgment. Consequently, the Tribunal waived the pre-deposit requirement and remanded the appeals for a merit-based decision by the Commissioner (Appeals). en-us Tue, 05 Jan 2016 00:00:00 +0530 Thu, 17 Mar 2016 10:09:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325342 The Tribunal ruled in favor of the appellants in the case involving appeals against time-barred Orders-in-Appeal. The judgment emphasized that during the relevant period, sending orders by speed post did not meet the requirement of Registered Post with Acknowledgement Due under Section 37C(1)(a) of the Central Excise Act, 1944. The lack of proof of delivery further weakened the Revenue's position. The dismissal of the Special Leave Petition by the Supreme Court affirmed the vitality of the Orissa High Court judgment. Consequently, the Tribunal waived the pre-deposit requirement and remanded the appeals for a merit-based decision by the Commissioner (Appeals). Case-Laws Service Tax Tue, 05 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325342