2018 (4) TMI 1662 - AT - Service Tax

Communication/service of order-in-original - procedure prescribed under 37 (C)(i) of Central Excise Act, 1944 not followed, the same was returned undelivered by the postal department - Learned counsel submits that the firm was closed and therefore, notice was never received - Held that - The procedure prescribed under 37(C) (i) has not been followed. When it is so, the impugned order set aside and matter remanded to Commissioner (Appeals) to decide the appeal on merit without raising the issue of limitation, but by providing reasonable opportunity of hearing to the appellant - appeal allowed by way of remand.

Summary

The appeal was filed against Order-in-Appeal No. 61/2014 dated 30.04.2014. The original order was not served properly, so the impugned order was set aside and the matter was remanded for a decision on merit without raising the issue of limitation. The appeal was allowed by way of remand.