High Court of Uttarakhand At Nainital
1 judgment
Year:
SARAL WIRE CRAFT PVT. LTD. v. COMMISSIONER CUSTOMS, CENTRAL EXCISE & SERVICE TAX
The Supreme Court held that service of an adjudication order under the Central Excise Act must be effected on the concerned person or authorized agent to trigger limitation for appeal, and invalid service renders the appeal period unstarted, allowing the appeal to be heard on merits.