https://www.taxtmi.com/caselaws?id=327853 The High Court allowed the appeal, setting aside the orders of the Tribunal and Commissioner as there was no evidence of proper service of notice under Section 37 C of the Central Excise Act, 1944. The Court emphasized that the Tribunal must ensure actual delivery or tendering of the notice before deeming it served, contrary to the respondent's argument that service by post is sufficient. The case was remanded for further adjudication by the Appellate Authority, directing the appellant to appear before the Commissioner for a fair review of the service issue. en-us Thu, 07 Apr 2016 00:00:00 +0530 Sat, 05 Nov 2016 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327853 The High Court allowed the appeal, setting aside the orders of the Tribunal and Commissioner as there was no evidence of proper service of notice under Section 37 C of the Central Excise Act, 1944. The Court emphasized that the Tribunal must ensure actual delivery or tendering of the notice before deeming it served, contrary to the respondent's argument that service by post is sufficient. The case was remanded for further adjudication by the Appellate Authority, directing the appellant to appear before the Commissioner for a fair review of the service issue. Case-Laws Central Excise Thu, 07 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327853