2020 (4) TMI 41

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....uthorised Representative for the respondent   ASHOK JINDAL: The appellant is in appeal against the impugned order, wherein learned Commissioner (Appeals) has dismissed the appeal as time bar as the same is filed beyond the prescribed time limit in terms of Section 85(3A) of the Finance Act, 1994. 2. The facts of the case are that the adjudication order was passed on 27.04.2018 and the same....

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....d as under:- "37C. Service of decisions, orders, summons, etc. - (1) Any decision or order passed or any summons or notices issued under this Act or the rules made thereunder, shall be served,- (a) by tendering the decision, order, summons or notice, or sending it by registered post with acknowledgement due or by speed post with proof of delivery or by courier approved by the Central Board of ....