https://www.taxtmi.com/caselaws?id=353484 The High Court concluded that the certified copy of the appellate order was not served in compliance with Section 37C(1)(a). Consequently, the dismissal of the delay condonation petition by CESTAT was set aside. The Court held that the computation of time for filing an appeal starts from the date of service of the certified copy. Since the certified copy was not served, there was no delay in filing the appeal. The order of CESTAT was set aside, and the Tribunal was directed to hear the appeal on merits. The Civil Miscellaneous Appeal was allowed, the substantial questions of law were answered in favor of the assessee, and the case was remanded to CESTAT, Madras, for a fresh hearing. en-us Mon, 11 Dec 2017 00:00:00 +0530 Fri, 27 Apr 2018 18:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353484 The High Court concluded that the certified copy of the appellate order was not served in compliance with Section 37C(1)(a). Consequently, the dismissal of the delay condonation petition by CESTAT was set aside. The Court held that the computation of time for filing an appeal starts from the date of service of the certified copy. Since the certified copy was not served, there was no delay in filing the appeal. The order of CESTAT was set aside, and the Tribunal was directed to hear the appeal on merits. The Civil Miscellaneous Appeal was allowed, the substantial questions of law were answered in favor of the assessee, and the case was remanded to CESTAT, Madras, for a fresh hearing. Case-Laws Service Tax Mon, 11 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353484