https://www.taxtmi.com/caselaws?id=47960 Section 37C of the Central Excise Act was held to apply to service of CESTAT orders, because the Act's statutory mandate on service was not displaced by Rule 35 of the CEGAT (Procedure) Rules, 1982, which was treated as supplementary. The record showed only a covering letter and dispatch stamp, without postal receipt, acknowledgment due card, or proof of tender or delivery by registered post. On that basis, service was not proved, the deeming fiction under Section 37C and Section 27 of the General Clauses Act did not arise, and the refusal to restore the appeal was set aside with restoration for fresh hearing. en-us Wed, 29 Nov 2006 00:00:00 +0530 Tue, 13 Feb 2024 16:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47960 Section 37C of the Central Excise Act was held to apply to service of CESTAT orders, because the Act's statutory mandate on service was not displaced by Rule 35 of the CEGAT (Procedure) Rules, 1982, which was treated as supplementary. The record showed only a covering letter and dispatch stamp, without postal receipt, acknowledgment due card, or proof of tender or delivery by registered post. On that basis, service was not proved, the deeming fiction under Section 37C and Section 27 of the General Clauses Act did not arise, and the refusal to restore the appeal was set aside with restoration for fresh hearing. Case-Laws Central Excise Wed, 29 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47960