2006 (11) TMI 510 - AT - Central Excise

Summary

Issues involved: Determination of sufficiency of service of Show Cause Notice and timeliness of filing appeals.

Summary:
The appellants filed appeals against Orders-in-Original passed by the Assistant Commissioner, which were later rejected by the Commissioner (Appeals) as time-barred. The High Court remanded the matter to the Commissioner (Appeals) to examine the sufficiency of service of the Show Cause Notice and the timeliness of the appeals. The Commissioner (Appeals) found that the Orders-in-Original were properly served based on certain findings. However, the appellants contested this decision citing lack of documentary evidence and other legal arguments.

The learned Consultant for the appellants raised several points, including the absence of documentary evidence of service, lack of authorization for the person who received the orders, and non-compliance with Section 37C of the Central Excise Act regarding service requirements. The Consultant also highlighted discrepancies in the Commissioner (Appeals) orders compared to the High Court's observations in a previous case.

After reviewing the case records, the Tribunal noted the lack of clear evidence regarding the satisfactory service of the Orders-in-Original to the appellant. Despite the Commissioner (Appeals) finding some knowledge of the orders on a specific date, doubts were raised regarding the authenticity of the related letter. Additionally, the authorization of the individual who received the orders was not adequately established under the Central Excise Rules. Consequently, the Tribunal decided to set aside the impugned Orders-in-Appeal and remand the case for a fresh decision on the merits by the Commissioner (Appeals).

*(Pronounced in open Court on 3-11-2006)*