2007 (4) TMI 538 - AT - Central Excise

Summary

Issues involved: Application for waiver of pre-deposit of duty due to dismissal of appeal as time-barred.

Summary:
The applicant's appeal was dismissed by the Commissioner (Appeals) as time-barred since the adjudication order was affixed at the factory gate beyond the period of limitation. The applicant argued that their factory had been closed since a specific date known to the Revenue, and despite this, the notice was not served on the Director in a timely manner. The Revenue contended that the date of service should be considered when the adjudication order was pasted at the factory gate. The Tribunal noted that the factory had been closed for a significant period, no responsible person was available to receive the notice, and the recovery notice was served on the Director at his residence. The Tribunal determined that the date of service should be when the copy of the order was supplied to the applicants upon their request. As the appeal was filed within the normal period of limitation from the date of supply of the order, the impugned order dismissing the appeal as time-barred was set aside. The matter was remanded to the Commissioner (Appeals) for a decision on the appeal after waiving the pre-deposit of duty and penalty, with an opportunity for the appellant to be heard. The appeal was disposed of by way of remand.