2019 (5) TMI 1022 - AT - Service Tax

Service of notice - medium of service - section 37C(1)(a) of Central Excise Act, 1944 - HELD THAT - Revenue could not produce any acknowledgement obtained by Revenue from the appellant of having served on appellant impugned order any time before 19-8-2018. Registry is directed to process the appeal for assigning appeal number and take further action for further processing. After completing the processing, registry may list the matter at the earliest before the Division Bench.

Summary

The Appellate Tribunal CESTAT ALLAHABAD directed the Registry to process an appeal due to Revenue failing to provide proof of serving the impugned order to the appellant as required by law. The matter will be listed before the Division Bench after processing. (2019 (5) TMI 1022 - CESTAT ALLAHABAD)