https://www.taxtmi.com/caselaws?id=764082 CESTAT New Delhi held that service of order by speed post without proof of delivery does not comply with Section 37C(1)(a) of Central Excise Act. The appellant's appeal filed on 02.11.2017 was dismissed by Commissioner (Appeals) for being beyond one-month limitation period. CESTAT found that mere dispatch by speed post is insufficient without delivery proof, and Commissioner (Appeals) violated natural justice principles by not providing hearing opportunity or allowing condonation application. The impugned order was set aside and matter remanded for fresh consideration on merits with proper hearing opportunity. en-us Wed, 01 Jan 2025 00:00:00 +0530 Fri, 03 Jan 2025 08:45:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764082 CESTAT New Delhi held that service of order by speed post without proof of delivery does not comply with Section 37C(1)(a) of Central Excise Act. The appellant's appeal filed on 02.11.2017 was dismissed by Commissioner (Appeals) for being beyond one-month limitation period. CESTAT found that mere dispatch by speed post is insufficient without delivery proof, and Commissioner (Appeals) violated natural justice principles by not providing hearing opportunity or allowing condonation application. The impugned order was set aside and matter remanded for fresh consideration on merits with proper hearing opportunity. Case-Laws Service Tax Wed, 01 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764082