2010 (7) TMI 855 - AT - Central Excise

Summary

Issues:
1. Compliance with directions of the Tribunal dated 11-4-2007.
2. Timeliness of the appeal filing.
3. Proper service of orders as per Section 37C of the Central Excise Act, 1944.

Compliance with Tribunal's Directions:
The matter was remanded to the Commissioner (Appeals) with specific directions to allow the appellant to inspect and obtain copies of relevant documents. The department was directed to file a reply and produce records related to the dispatch of the order-in-original. The learned SDR submitted a report and the dispatch register, but discrepancies were noted in the service of the order to the appellant. The Tribunal observed that the department failed to implement the directions properly, and orders were served casually, not in accordance with the Act.

Timeliness of Appeal Filing:
The appellant contended that they only became aware of the order after receiving communication from the Range Superintendent, following which they collected the order and filed the appeal within the prescribed time limit. The Tribunal accepted this submission, overturning the Commissioner (Appeals) decision that the appeal was time-barred. The Commissioner (Appeals) was directed to decide the appeal on its merits after granting a reasonable opportunity of hearing to the appellants.

Proper Service of Orders:
The Tribunal criticized the department for not serving orders in the manner prescribed by Section 37C of the Central Excise Act, 1944. The lack of proper service led to confusion regarding the timeliness of the appeal filing. The Tribunal emphasized the importance of following the prescribed procedures for serving orders to ensure fairness and compliance with legal requirements.

Conclusion:
The appeal was allowed by way of remand, with the stay petition also being disposed of. The Commissioner (Appeals) was instructed to review the appeal on its merits, considering the timely filing and providing a fair hearing to the appellants. The judgment highlighted the necessity of proper compliance with legal procedures and the importance of timely and correct service of orders to uphold the principles of natural justice and procedural fairness.