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2012 (6) TMI 304 - HC - Central ExciseMaintainability of appeal – limitation – whether once a copy of the order was forwarded by speed post, the requirement of Section 37C of the Central Excise Act, 1944 were complied and, therefore, the appeal filed by the assessee is beyond time - Held that:- As per Section 37C(1)(a), it was mandatory on the part of the Revenue to serve a copy of the order of Commissioner of Central Excise (Appeals) by registered post with acknowledgment due to the assessee. Admittedly in the present case, a copy of the order has not been sent by registered post. it could not be said that the requirement of Section 37C has been complied with. appeal filed by the assessee was time¬barred cannot be sustained. Decided in favor of assessee.
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