https://www.taxtmi.com/caselaws?id=279056 Proper service under Section 37C(1) of the Central Excise Act was central because the order in original was returned undelivered and later affixed on the notice board without following the prescribed procedure. In the absence of valid service, the appellant was not given a proper opportunity, and the limitation objection could not be sustained. The impugned order was therefore set aside and the matter remanded to the Commissioner (Appeals) for decision on merits, without raising limitation, after granting a reasonable opportunity of hearing. en-us Wed, 04 Apr 2018 00:00:00 +0530 Fri, 01 Mar 2019 07:41:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279056 Proper service under Section 37C(1) of the Central Excise Act was central because the order in original was returned undelivered and later affixed on the notice board without following the prescribed procedure. In the absence of valid service, the appellant was not given a proper opportunity, and the limitation objection could not be sustained. The impugned order was therefore set aside and the matter remanded to the Commissioner (Appeals) for decision on merits, without raising limitation, after granting a reasonable opportunity of hearing. Case-Laws Service Tax Wed, 04 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279056