https://www.taxtmi.com/caselaws?id=763552 The Appellate Tribunal CESTAT AHMEDABAD set aside the rejection of the appellant's appeal, which was initially dismissed as time-barred. The Tribunal determined that the Commissioner (Appeals) violated principles of natural justice by not notifying the appellant about the delay. Additionally, the service of the order was improper, as it was not sent by registered post as required by Section 37C of the Central Excise Act, 1944. The order was only received by the appellant on 27.03.2015, making the appeal timely. The case was remanded to the Commissioner (Appeals) for a decision on merit. en-us Tue, 10 Dec 2024 00:00:00 +0530 Sat, 21 Dec 2024 12:53:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763552 The Appellate Tribunal CESTAT AHMEDABAD set aside the rejection of the appellant's appeal, which was initially dismissed as time-barred. The Tribunal determined that the Commissioner (Appeals) violated principles of natural justice by not notifying the appellant about the delay. Additionally, the service of the order was improper, as it was not sent by registered post as required by Section 37C of the Central Excise Act, 1944. The order was only received by the appellant on 27.03.2015, making the appeal timely. The case was remanded to the Commissioner (Appeals) for a decision on merit. Case-Laws Central Excise Tue, 10 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763552