https://www.taxtmi.com/caselaws?id=766735 Service of the Order-in-Original was the ative issue in determining limitation for the appeal. The record showed dispatch, but the Revenue did not prove actual delivery or service on the appellant. Under Section 37C(1)(a) of the Central Excise Act, 1944, registered post or speed post service must be supported by proof of delivery, and service cannot be presumed merely because the article was not returned undelivered. The time-bar finding was therefore based on an unsustainable presumption, and the matter was required to be examined afresh on merits by the first appellate authority. en-us Fri, 14 Feb 2025 00:00:00 +0530 Tue, 04 Mar 2025 07:12:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766735 Service of the Order-in-Original was the ative issue in determining limitation for the appeal. The record showed dispatch, but the Revenue did not prove actual delivery or service on the appellant. Under Section 37C(1)(a) of the Central Excise Act, 1944, registered post or speed post service must be supported by proof of delivery, and service cannot be presumed merely because the article was not returned undelivered. The time-bar finding was therefore based on an unsustainable presumption, and the matter was required to be examined afresh on merits by the first appellate authority. Case-Laws Service Tax Fri, 14 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766735