2009 (4) TMI 635 - AT - Central Excise

Summary

Issues: Condonation of delay in filing appeal due to alleged non-receipt of order served under Section 37C of Central Excise Act, 1944.

In this case, the main issue revolves around the condonation of delay in filing an appeal by the applicant due to the alleged non-receipt of the order served under Section 37C of the Central Excise Act, 1944. The applicant claimed that despite the date of issue of the order being 20-6-2005, they only received it on 13-6-2008. The applicant had preferred the appeal against the Original Adjudicating Authority's order dated 13-1-2003 and had also applied for waiver of pre-deposit and stay. The applicant contended that they had informed the authorities about the appeal and requested a decision, but due to the closure of their factory and lack of clarity on the service of the order, they did not receive it on time. The Revenue argued that the order was served on 29-7-2005, but failed to provide clear evidence of service as per the required procedure under Section 37C.

The Tribunal analyzed the submissions from both sides and noted that the Superintendent's letter confirming the service did not specify the manner of service as required by Section 37C. The Tribunal agreed with the applicant's advocate that the order should have been served by registered post first, and only if that failed, alternative methods could be used. Since the Revenue could not establish proper service following the required procedure, and considering the appellant's timely filing of the appeal before the Commissioner (Appeals) and their efforts for early hearing, closure of the factory, and lack of clear evidence of service, the Tribunal allowed the application for condonation of delay in filing the appeal. The Tribunal emphasized the importance of following the procedural requirements for serving orders under Section 37C to ensure proper communication with the appellants and avoid delays in the appeal process.