https://www.taxtmi.com/caselaws?id=470742 Section 37C of the Central Excise Act exhaustively prescribes valid modes for serving adjudicatory orders, including specified postal and courier methods and, where necessary, affixture. Email transmission is not a prescribed mode and cannot constitute actual or deemed service for calculating the appeal limitation period, particularly where speed-post delivery was unsuccessful. A subsequently supplied certified copy is relevant to service. The appellate authority must decide the appeal on merits without treating it as time-barred based on the email date. en-us Fri, 13 Mar 2026 00:00:00 +0530 Thu, 06 Aug 2026 19:34:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470742 Section 37C of the Central Excise Act exhaustively prescribes valid modes for serving adjudicatory orders, including specified postal and courier methods and, where necessary, affixture. Email transmission is not a prescribed mode and cannot constitute actual or deemed service for calculating the appeal limitation period, particularly where speed-post delivery was unsuccessful. A subsequently supplied certified copy is relevant to service. The appellate authority must decide the appeal on merits without treating it as time-barred based on the email date. Case-Laws Service Tax Fri, 13 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470742