2004 (12) TMI 601 - AT - Central Excise

Summary

Issues:
1. Failure to produce proof of export within six months leading to a show cause notice for duty demand.
2. Dismissal of appeal by Commissioner (Appeals) on grounds of time bar due to late filing in 2003.
3. Dispute regarding the service of the order-in-original on the Appellants.

Analysis:

Issue 1:
The Appellant, a 100% Export Oriented Undertaking, exported finished products under two AR 4 Nos. 11/97 and 12/97 dated 19-12-1997 but failed to produce proof of export within six months. Consequently, a show cause notice was issued for demanding the duty involved. The Appellant argued that they had realized the export proceedings and submitted a Bank certificate along with proof of export in the form of AR 4 duly endorsed by Customs. They contended that the issue was resolved as they believed the export proof submission was sufficient. However, they were later informed in 2003 about the duty demand confirmed in an Order-in-Original No. 1/99 dated 21-1-1999. The Appeal against this order was dismissed by the Commissioner (Appeals) citing time bar due to the late filing in 2003.

Issue 2:
The Departmental Representative argued that the order-in-original was sent to the Appellants by registered post in 1999, making the 2003 Appeal time-barred. The Commissioner (Appeals) upheld this dismissal based on the timeline discrepancy.

Issue 3:
The Tribunal analyzed the dispute regarding the service of the order-in-original on the Appellants. It was noted that the acknowledgment due card was not produced to prove proper service. Citing the Customs Act, the Tribunal emphasized that the method of service is crucial for filing an Appeal within the statutory three-month limit. Referring to a previous decision, it was clarified that mere despatch of the order is not sufficient to establish communication. Therefore, the Tribunal held that the Appeal filed in 2003 was not time-barred as the order was only communicated to the Appellants in that year. Consequently, the impugned order was set aside, and the matter was remanded to the Commissioner (Appeals) for a decision on merits.

This detailed analysis of the judgment showcases the legal intricacies involved in the case, focusing on the failure to produce export proof, the time-barred appeal filing, and the essentiality of proper service for legal proceedings.