Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Section 37C Central Excise Rules | Service of Order Must Be Proven Before Limitation Runs : CESTAT Chennai
CESTAT Chennai remands excise appeals dismissed as time-barred, ruling that the department must prove service of orders before the limitation period begins. Fresh adjudication ordered within 90 days, reinforcing natural justice and procedural fairness in excise proceedings.