CESTAT Allahabad held that mere postal dispatch without proof of delivery does not meet the service requirements under Section 37C(1)(a) of the Central Excise Act.
The Allahabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that mere postal dispatch of an order without proof of delivery does not satisfy the service requirements under Section 37C(1)(a) of the Central Excise Act, 1944, and remanded the case for decision on merits. Hotel Elora, the appellant, challenged the dismissal…
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