Sending of order by normal post is not valid compliance with Section 37C

HIGH COURT OF BOMBAY Amidev Agro Care (P.) Ltd. V/s. Union of India CENTRAL EXCISE APPEAL NO. 100 OF 2011 FEBRUARY 3, 2012 ORDER 1. – Admit on the following substantial question of law. “Whether on the facts and in the circumstances of the case and in law, the CESTAT was justified in holding that the preconditions of Section 37C of the Central Excise Act, 1944 have been complied with and, therefore, the appeal filed by the appellant-assessee was barred by limitation ?” 2. In the present case, against the order-in-original dated 7th June, 2007 the assessee had...