https://www.taxtmi.com/caselaws?id=767575 CESTAT Chennai held that service of Order-in-Original was invalid as it was served on unauthorized person at vacated premises, not complying with Section 37C requirements. Appellant received order only on 26.10.2017 and filed appeal on 17.11.2017, making it timely. Relying on SC precedent in Saral Wire Craft case, tribunal found miscarriage of justice due to improper service. Matter remanded to lower appellate authority for decision on merits with reasoned order following natural justice principles. Appeal allowed for remand purposes. en-us Wed, 19 Mar 2025 00:00:00 +0530 Fri, 21 Mar 2025 08:25:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767575 CESTAT Chennai held that service of Order-in-Original was invalid as it was served on unauthorized person at vacated premises, not complying with Section 37C requirements. Appellant received order only on 26.10.2017 and filed appeal on 17.11.2017, making it timely. Relying on SC precedent in Saral Wire Craft case, tribunal found miscarriage of justice due to improper service. Matter remanded to lower appellate authority for decision on merits with reasoned order following natural justice principles. Appeal allowed for remand purposes. Case-Laws Central Excise Wed, 19 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767575