https://www.taxtmi.com/caselaws?id=380515 The Tribunal set aside the impugned order, allowing the appeal for a remand to decide on the merit. It concluded that the notice was effectively delivered to the management on 25 November, 2017, emphasizing proper service requirements under Section 37C. The Tribunal held that the show cause notice invoking the extended period of limitation was not maintainable due to improper service and lack of prior indication from the Revenue. The importance of adhering to statutory provisions in serving notices was highlighted in the decision. en-us Mon, 29 Apr 2019 00:00:00 +0530 Fri, 13 Mar 2020 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380515 The Tribunal set aside the impugned order, allowing the appeal for a remand to decide on the merit. It concluded that the notice was effectively delivered to the management on 25 November, 2017, emphasizing proper service requirements under Section 37C. The Tribunal held that the show cause notice invoking the extended period of limitation was not maintainable due to improper service and lack of prior indication from the Revenue. The importance of adhering to statutory provisions in serving notices was highlighted in the decision. Case-Laws Central Excise Mon, 29 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380515