https://www.taxtmi.com/caselaws?id=767243 The HC held that service of notice on the daughter of a partnership firm's partner was invalid under Section 83 of Finance Act, 1994 read with Section 37C of Central Excise Act, 1944. While partners act as agents of the firm making service on any partner valid, service on a partner's daughter cannot constitute valid service unless she is an authorized agent of the firm. The court found no evidence establishing the daughter as an authorized agent. The delayed service after four months on an unauthorized person was deemed ineffective. The appeal was allowed and the First Appellate Authority's order was set aside. en-us Tue, 25 Feb 2025 00:00:00 +0530 Thu, 13 Mar 2025 08:35:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767243 The HC held that service of notice on the daughter of a partnership firm's partner was invalid under Section 83 of Finance Act, 1994 read with Section 37C of Central Excise Act, 1944. While partners act as agents of the firm making service on any partner valid, service on a partner's daughter cannot constitute valid service unless she is an authorized agent of the firm. The court found no evidence establishing the daughter as an authorized agent. The delayed service after four months on an unauthorized person was deemed ineffective. The appeal was allowed and the First Appellate Authority's order was set aside. Case-Laws Service Tax Tue, 25 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767243