https://www.taxtmi.com/caselaws?id=352968 Effective statutory service of an adjudication order on the person legally entitled to receive it is essential where a company is closed or involved in winding-up proceedings. Service by affixation at the factory gate was treated as insufficient in the circumstances, and failure to serve the Official Liquidator was material. On that basis, dismissal of the appeals solely as time-barred was not justified; the delay was condoned and the matters were remanded for decision on merits in accordance with law. en-us Wed, 20 Dec 2017 00:00:00 +0530 Mon, 10 Sep 2018 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352968 Effective statutory service of an adjudication order on the person legally entitled to receive it is essential where a company is closed or involved in winding-up proceedings. Service by affixation at the factory gate was treated as insufficient in the circumstances, and failure to serve the Official Liquidator was material. On that basis, dismissal of the appeals solely as time-barred was not justified; the delay was condoned and the matters were remanded for decision on merits in accordance with law. Case-Laws Central Excise Wed, 20 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352968