https://www.taxtmi.com/caselaws?id=761303 Service of an adjudication order must comply strictly with the statutory modes prescribed under Section 37C of the Central Excise Act, 1944. Where the order was first sent by registered post but returned undelivered, and was later emailed to the registered GSTIN address, the validity of service required proper examination before any limitation finding could be made. The appellate authority should not dismiss the appeal as time-barred without first determining whether service was duly effected under the governing provision. The matter was remanded for fresh decision on merits after affording hearing. en-us Tue, 29 Oct 2024 00:00:00 +0530 Fri, 08 Nov 2024 19:58:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761303 Service of an adjudication order must comply strictly with the statutory modes prescribed under Section 37C of the Central Excise Act, 1944. Where the order was first sent by registered post but returned undelivered, and was later emailed to the registered GSTIN address, the validity of service required proper examination before any limitation finding could be made. The appellate authority should not dismiss the appeal as time-barred without first determining whether service was duly effected under the governing provision. The matter was remanded for fresh decision on merits after affording hearing. Case-Laws Service Tax Tue, 29 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761303