2014 (6) TMI 864

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..... gh “Speed Post” is not a proper service. The Hon'ble High Court has also observed that in the Finance Act, 2013, an amendment took place in Section 37C of the Central Excise Rules, 1944, wherein the service through “Speed Post” is incorporated as “not a valid service”. Therefore, I hold that the service through “Speed Post” is not a proper service during the impugned period. As the appellant filed .....

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..... is that the order-in-original was served through Speed Post . As per Section 37C of the Central Excise Act, 1944, any communication, order or notice, issued under the Act or Rules are required to be served through a Registered Post'. In this case, the order was not served through Registered Post. As per the decision of the Hon'ble High Court of Punjab Haryana in the case of CCE Ludhian .....

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..... issed the appeal as time bar. 5. Considered the submissions made by both the sides. 6. The challenge before me is that during the impugned period, whether the service of the adjudication order through Speed Post is proper or not? As held by the Hon'ble High Court of Punjab Haryana in the case of Best Dyeing (supra), the service through Speed Post is not a proper service. The Hon .....

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