Service of order by Speed Post cannot be deemed to be served in absence of proof of delivery: Section 37C of Central Excise Act-1944

Shri Surya Prakash Gaur Vs Commissioner, Central Excise (CESTAT Delhi) Service of order by Speed Post cannot be deemed to be served in absence of proof of delivery: Section 37C of Central Excise Act-1944 Service of order by Speed Post cannot be deemed to be served in absence of proof of delivery – Section 37C of Central Excise Act-1944 Introduction: In the case of Shri Surya Prakash Gaur vs. Commissioner, Central Excise (CESTAT Delhi), a significant issue arose regarding the service of an order by Speed Post and its impact on the appeal’s timeliness. The Commissioner (Appeals) ha...