https://www.taxtmi.com/caselaws?id=766735 Service of an adjudication order under Section 37C(1)(a) of the Central Excise Act requires proof of delivery where service is claimed through registered post or speed post. Mere dispatch, without evidence of actual delivery, does not establish service merely because the postal article was not returned undelivered. Consequently, rejection of an appeal as time-barred cannot rest on that presumption. Where limitation was rejected without proof of service, the first appellate authority must decide the appeal on merits without reopening the limitation issue. 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 an adjudication order under Section 37C(1)(a) of the Central Excise Act requires proof of delivery where service is claimed through registered post or speed post. Mere dispatch, without evidence of actual delivery, does not establish service merely because the postal article was not returned undelivered. Consequently, rejection of an appeal as time-barred cannot rest on that presumption. Where limitation was rejected without proof of service, the first appellate authority must decide the appeal on merits without reopening the limitation issue. Case-Laws Service Tax Fri, 14 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766735