https://www.taxtmi.com/caselaws?id=473062 Substituted service of an adjudication order through the prescribed notice-board procedure starts the appeal limitation period when postal delivery fails. Section 37C of the Central Excise Act, 1944 governs service, while Section 85 of the Finance Act, 1994 governs the appeal period. Placement on the notice board may be recorded in a panchnama after an order sent to the recipient's communication address is returned with a remark that the recipient has left. An appeal filed beyond the applicable limitation period following valid substituted service is time-barred. en-us Mon, 20 Jul 2026 00:00:00 +0530 Tue, 03 Nov 2026 18:55:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=473062 Substituted service of an adjudication order through the prescribed notice-board procedure starts the appeal limitation period when postal delivery fails. Section 37C of the Central Excise Act, 1944 governs service, while Section 85 of the Finance Act, 1994 governs the appeal period. Placement on the notice board may be recorded in a panchnama after an order sent to the recipient's communication address is returned with a remark that the recipient has left. An appeal filed beyond the applicable limitation period following valid substituted service is time-barred. Case-Laws Service Tax Mon, 20 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=473062