https://www.taxtmi.com/caselaws?id=47526 The HC determined that the refusal of notice by an unauthorized person did not constitute valid service under Section 37C of the Central Excise Act, 1944. Consequently, the appeal by the assessee was deemed timely. The orders by the Commissioner of Appeals and the Tribunal were set aside, and the Commissioner of Appeals was instructed to reassess the appeal on its merits. The assessee was required to deposit security unless exempted, with the application under Section 35F to be considered prior to the appeal. The judgment was issued without prejudice to the parties' rights and contentions. en-us Mon, 19 Sep 2005 00:00:00 +0530 Fri, 19 Apr 2024 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47526 The HC determined that the refusal of notice by an unauthorized person did not constitute valid service under Section 37C of the Central Excise Act, 1944. Consequently, the appeal by the assessee was deemed timely. The orders by the Commissioner of Appeals and the Tribunal were set aside, and the Commissioner of Appeals was instructed to reassess the appeal on its merits. The assessee was required to deposit security unless exempted, with the application under Section 35F to be considered prior to the appeal. The judgment was issued without prejudice to the parties' rights and contentions. Case-Laws Central Excise Mon, 19 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47526