2014 (1) TMI 1214 - HC - Central Excise

Rectification of mistake - Held that - An authorised signatory who has received an adjudication order on behalf of the Company, which is an assessee, may not necessarily be an authorised signatory to receive a copy of the order on behalf of the Director. Since this aspect has not been considered in the order of the Tribunal, we are of the view that the appropriate course of action would be to set aside the impugned order of the Tribunal only in so far as it relates to the appellant. We clarify, by way of abundant caution, that the present order will not affect the order of the Tribunal on the rectification application in relation to the assessee Company against which an appeal has been dismissed by an order passed separately - Application restored.

Summary

Issues:
- Dismissal of rectification application by the Tribunal
- Delay in filing appeal before the Commissioner (Appeals)
- Authority of Vijay Agarwal to receive the adjudication order on behalf of the appellant

Analysis:
The judgment pertains to an appeal by a Director of a company, aggrieved by the dismissal of a rectification application by the Tribunal. The Tribunal had dismissed rectification applications filed by both the Company and the Director in a common order. The appeal filed by the Company had already been dismissed in a separate judgment. The order of adjudication was served on an employee of the Company, Vijay Agarwal, who was not considered an authorized representative within the meaning of Section 37-C. The delay in filing an appeal before the Commissioner (Appeals) was a crucial issue, leading to the dismissal of the appeal. The Tribunal affirmed this decision in its order.

In a companion appeal, the Court confirmed that Vijay Agarwal was indeed an authorized representative of the Company. However, in the present appeal by the Director, it was argued that Vijay Agarwal, as an employee, was not authorized to receive the order on behalf of the appellant Director. This argument was not considered by the Tribunal, despite being raised in the rectification application. The Court referred to a previous judgment supporting the distinction between an authorized signatory for the Company and for the Director. Consequently, the Court set aside the Tribunal's order specifically concerning the appellant Director, allowing for a fresh consideration of the rectification application.

The judgment concluded by setting aside the Tribunal's order, restoring the rectification application for the appellant Director's consideration afresh by the Tribunal. The appeal was disposed of with no order as to costs, emphasizing the need for a separate review of the appellant's case regarding the authority of Vijay Agarwal to receive the adjudication order on the Director's behalf.