https://www.taxtmi.com/caselaws?id=802204 Section 37C of the Central Excise Act, 1944 permits service by affixation on the authority's notice board and provides for deemed service upon prescribed affixation. Section 85 of the Finance Act, 1994 permits an appeal within two months of receipt, with a further month available for condonation. Limitation runs from valid deemed service, and delay beyond the condonable period cannot be excused. Notice-board affixation constituted valid service where personal delivery at the disclosed address failed and no new address had been supplied. en-us Tue, 13 Oct 2026 00:00:00 +0530 Tue, 03 Nov 2026 09:23:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802204 Section 37C of the Central Excise Act, 1944 permits service by affixation on the authority's notice board and provides for deemed service upon prescribed affixation. Section 85 of the Finance Act, 1994 permits an appeal within two months of receipt, with a further month available for condonation. Limitation runs from valid deemed service, and delay beyond the condonable period cannot be excused. Notice-board affixation constituted valid service where personal delivery at the disclosed address failed and no new address had been supplied. Case-Laws Service Tax Tue, 13 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802204