https://www.taxtmi.com/caselaws?id=370955 The Court upheld the Tribunal's decision, emphasizing the importance of proper service in legal proceedings. The appellant's argument regarding the interpretation of Section 37C of the Central Excise Act, 1944 and the retroactive nature of service by speed post was dismissed. Despite citing precedents from different High Courts, the Court found no grounds for interference due to the lack of evidence of the order's receipt by the assessee. The appeal was ultimately dismissed without costs, underscoring the necessity of adhering to procedural requirements in legal matters. en-us Wed, 28 Mar 2018 00:00:00 +0530 Tue, 27 Nov 2018 06:37:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370955 The Court upheld the Tribunal's decision, emphasizing the importance of proper service in legal proceedings. The appellant's argument regarding the interpretation of Section 37C of the Central Excise Act, 1944 and the retroactive nature of service by speed post was dismissed. Despite citing precedents from different High Courts, the Court found no grounds for interference due to the lack of evidence of the order's receipt by the assessee. The appeal was ultimately dismissed without costs, underscoring the necessity of adhering to procedural requirements in legal matters. Case-Laws Service Tax Wed, 28 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370955