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    <title>2005 (7) TMI 140 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal upheld the dismissal of the appeal as time-barred due to a delay in filing. The appellant&#039;s argument that the order was not properly served through registered AD was rejected, as the order was validly served by pasting at the factory premises in the presence of witnesses, in accordance with the alternative mode allowed by the Act. The Tribunal relied on a legal precedent from the Hon&#039;ble Madras High Court, emphasizing the validity of the service method used in this case.</description>
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      <description>The Tribunal upheld the dismissal of the appeal as time-barred due to a delay in filing. The appellant&#039;s argument that the order was not properly served through registered AD was rejected, as the order was validly served by pasting at the factory premises in the presence of witnesses, in accordance with the alternative mode allowed by the Act. The Tribunal relied on a legal precedent from the Hon&#039;ble Madras High Court, emphasizing the validity of the service method used in this case.</description>
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