https://www.taxtmi.com/caselaws?id=791439 Service of notice by registered post or speed post, followed by pasting at the factory gate, was treated as valid substituted service under Section 37-C. The High Court also considered limitation to run from the date of knowledge of service and held that the delay was not satisfactorily explained for condonation, with Section 35 read with Section 5 of the Limitation Act discussed in that context. The Supreme Court found no ground to interfere with the impugned judgments and dismissed the special leave petitions, leaving the High Court's view undisturbed. en-us Fri, 08 May 2026 00:00:00 +0530 Tue, 12 May 2026 08:50:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791439 Service of notice by registered post or speed post, followed by pasting at the factory gate, was treated as valid substituted service under Section 37-C. The High Court also considered limitation to run from the date of knowledge of service and held that the delay was not satisfactorily explained for condonation, with Section 35 read with Section 5 of the Limitation Act discussed in that context. The Supreme Court found no ground to interfere with the impugned judgments and dismissed the special leave petitions, leaving the High Court's view undisturbed. Case-Laws Central Excise Fri, 08 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791439