2010 (3) TMI 647

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..... : D.N. Panda, Member (J)]. - This matter came up yesterday. When the matter touches the limitation aspect, we required the learned Counsel to place a date chart. He has done so today. 2. It is argued for appellant that the appellant was before the learned first appellate authority duly in accordance with law. It was also a fact that the order-in-original was sent to the appellant by courier by t .....

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..... hrough the modality of dispatch done by courier. There is nothing brought to record that there was emergency to serve the order by courier. Section 37C has made provision for service of decision, order, summons or notices issued by the Department by registered post with acknowledgement due. Public authorities cannot act beyond the modality prescribed by law. If they act beyond the scope of law or .....

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