https://www.taxtmi.com/caselaws?id=761303 CESTAT Allahabad set aside the Commissioner (Appeals) order regarding service of notice under Section 37C of Central Excise Act, 1944. The original order dated 24.02.2023 was dispatched by registered post but returned undelivered. Subsequently served through GSTIN registered email on 27.10.2023, with photocopy provided on appellant's request on 05.02.2024. Following precedent in Ratan Coal Traders case, CESTAT held that Section 37C provisions must be followed strictly. Matter remanded to Commissioner (Appeals) to decide appeal on merits without considering limitation aspects. 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 CESTAT Allahabad set aside the Commissioner (Appeals) order regarding service of notice under Section 37C of Central Excise Act, 1944. The original order dated 24.02.2023 was dispatched by registered post but returned undelivered. Subsequently served through GSTIN registered email on 27.10.2023, with photocopy provided on appellant's request on 05.02.2024. Following precedent in Ratan Coal Traders case, CESTAT held that Section 37C provisions must be followed strictly. Matter remanded to Commissioner (Appeals) to decide appeal on merits without considering limitation aspects. Case-Laws Service Tax Tue, 29 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761303