2018 (11) TMI 1298

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....br>MR S.V.GANGAPURWALA AND MR A.M.DHAVALE, JJ. For The Appellant : Mr.D.S. Ladda, Advocate For The Respondent : Mr.Abhay Kolte, Advocate ORDER PER COURT : 1. Mr.D.S.Ladda, learned counsel for the appellant submits that the Tribunal committed an error in holding that the service by speed post is not proper service. The learned counsel submits that section 37C of the Central Excise Act, 1944 h....